MASB, Secretariat (2020) An opportunity to reconsider amortisation of goodwill and better information in relation to mergers acquisitions (Business Combinations). Piawaian Pelaporan Kewangan Malaysia.
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Abstract
One of the possible economic outcomes of the COVID 19 pandemic is an increase in merger and acquisition activity as companies seek to raise cash to reduce debt through the disposal of business units, or leverage financial strength to take advantage of acquisition opportunities which may arise. Consequently, it is timely that the International Accounting Standards Board (“IASB”) has issued a Discussion Paper, DP/2020/1, “Business Combinations-Disclosures, Goodwill and Impairment” (the DP). The DP reflects the IASB’s preliminary views on improvements which could be made in response to concerns expressed by takeholders during a post-implementation review of IFRS 3 (= MFRS 3) Business Combinations about better disclosure, accounting for goodwill and presentation.
| Item Type: | Article |
|---|---|
| Divisions: | Government Publication > Goverment organizations |
| Depositing User: | Esam @ Hisham Muhammad |
| Date Deposited: | 02 Jan 2024 06:04 |
| Last Modified: | 02 Jan 2024 06:04 |
| URI: | http://odlsystem2.utm.my/id/eprint/4411 |
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