The topics for discussion at IASB's April meeting were amongst others insuranca and IFRS 9, Disclosure Initiative, Conceptual Framework as well as Goodwill and Impairment.
The Board continued its deliberations on the proposals in ED 2015/11 Applying
The Board also discussed the purpose of, status of, and departures from aspects of the
Regarding Business Combinations under Common Control, the Board will discuss at future meetings the advantages and disadvantages of different alternatives for accounting for these transactions and consider which alternative(s) would provide the most useful information, and why.
At this meeting the Board continued its discussion from its March meeting about a possible modification to the impairment test to address investors’ concerns about the late recognition of impairment losses and the overstatement of goodwill.