In this webinar, Martin, Craig and Dehao discuss the International Accounting Standards Board’s (Board) suggested improvements to the information companies provide to investors about the acquisitions those companies make. Better information should help investors more effectively hold a company's management to account for its acquisition decisions.
Responding to investor demand for information about how well an acquisition is performing compared to management’s expectations, the Board’s suggestions include proposals to require companies to disclose information about its objectives for an acquisition and, in subsequent periods, information about how that acquisition is performing against those objectives. The Board is also seeking feedback on how companies should account for goodwill arising from such transactions.
Martin, Craig and Dehao will provide an overview of the Board’s suggestions while also answering the following:
- Where can CFA Germany members learn more about the Board’s consultation?
- What feedback is the Board specifically looking for from CFA Germany members?
- How can CFA Germany members provide their views on this consultation?