{"id":1288,"date":"2020-11-02T11:49:24","date_gmt":"2020-11-02T10:49:24","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/blog\/blog\/report-and-video-2nd-iasb-eaa-virtual-research-workshop-iasb-discussion-paper-business\/"},"modified":"2022-10-19T08:32:20","modified_gmt":"2022-10-19T06:32:20","slug":"report-and-video-2nd-iasb-eaa-virtual-research-workshop-iasb-discussion-paper-business","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/02\/report-and-video-2nd-iasb-eaa-virtual-research-workshop-iasb-discussion-paper-business\/","title":{"rendered":"Report and video: 2nd IASB-EAA Virtual Research Workshop (IASB Discussion Paper &#8220;Business Combinations \u2013 Disclosures, Goodwill and Impairment&#8221;)"},"content":{"rendered":"<p style=\"box-sizing: border-box; margin: 0px; padding: 10px 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: #3e454c; font-family: Roboto, sans-serif; font-size: 14px;\">Last Friday, 30 October 2020, the International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) held the 2nd episode of its IASB-EAA Virtual Research Workshop series. The seminar provided an overview of the <a href=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2020\/11\/https__cdn.ifrs_.org_-_media_project_goodwill-and-impairment_goodwill-and-impairment-dp-march-2020.pdf\">IASB\u2019s\u00a0<em style=\"background: transparent; box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; font-weight: inherit; outline: 0px; vertical-align: top;\">Business Combinations \u2013 Disclosures, Goodwill and Impairment<\/em>\u00a0Discussion Paper (DP)<\/a> and relevant academic literature, as summarized in a recent review paper by <a href=\"https:\/\/www.sbs.ox.ac.uk\/about-us\/people\/amir-amel-zadeh\">Amir Amel-Zadeh<\/a> (University of Oxford), <a href=\"https:\/\/www.whu.edu\/de\/fakultaet\/finance-and-accounting-group\/international-accounting\/martin-glaum\/?r=1\">Martin Glaum<\/a> (WHU &#8211; Otto Beisheim School of Management), and <a href=\"https:\/\/www.en.rwp.bwl.uni-muenchen.de\/personen_\/professoren\/sellhorn\/index.html\">myself<\/a>. Each section of the discussion paper was presented by IASB staff members Ana Simpson and Tiom Craig, and followed by questions and comments from the 140-strong audience of EAA members, to which Board members Ann Tarca and Tom Scott replied. I had the pleasure tomoderate this Zoom session, which was recorded &#8211; please watch it <a href=\"https:\/\/eaa-online.org\/arc\/repository\/iasbs-business-combinations-disclosures-goodwill-and-impairment-discussion-paper\/\">here<\/a>. The programme outline is <strong style=\"background: transparent; box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; outline: 0px; vertical-align: top;\"><a style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; vertical-align: top; text-decoration-line: none; color: #ff680d; transition: color 0.4s ease 0s, background-color 0.4s ease 0s; outline: none !important;\" href=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2020\/10\/eaa_30_october_outline_of_virtual_research_workshop.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; color: #0080cc;\">here<\/span><\/a><\/strong>, and presentation slides are\u00a0<a style=\"background: transparent; box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; font-weight: inherit; vertical-align: top; text-decoration-line: none; color: #ff680d; transition: color 0.4s ease 0s, background-color 0.4s ease 0s; outline: none !important;\" href=\"https:\/\/eaa-online.org\/arc\/portfolio\/virtual-research-workshop-iasb%E2%80%99s-business-combinations\">here<\/a>.<\/p>\n<p style=\"box-sizing: border-box; margin: 0px; padding: 10px 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: #3e454c; font-family: Roboto, sans-serif; font-size: 14px;\"><span style=\"box-sizing: border-box; margin: 0px; padding: 0px; border: 0px none; background: transparent; font-weight: inherit; outline: 0px; vertical-align: top; font-family: arial, helvetica, sans-serif;\">It is exciting to see this interactive format provide a direct, low-cost channel for academics to bring their pertinent research to the IASB&#8217;s attention and elicit standard setters&#8217; views on research topics and methods. The IASB appreciates this direct access\u00a0to\u00a0the EAA&#8217;s deep and diverse pool of research expertise. I<\/span><span style=\"background-color: transparent; font-family: arial, helvetica, sans-serif; font-weight: inherit;\">\u00a0want to thank all of you who contributed to making this event happen and rendering it valuable.<\/span><\/p>\n<p style=\"box-sizing: border-box; margin: 0px; padding: 10px 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: #3e454c; font-family: Roboto, sans-serif; font-size: 14px;\"><span style=\"background-color: transparent; font-family: arial, helvetica, sans-serif; font-weight: inherit;\">The next IASB-EAA collaboration of this sort is already being planned: The\u00a0<\/span>3rd IASB-EAA Virtual Research Workshop, on Business Combinations under Common Control, will take place early in 2021 &#8211; stay tuned! Stay healthy and in good spirit, and all the best,<\/p>\n<p style=\"box-sizing: border-box; margin: 0px; padding: 10px 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: #3e454c; font-family: Roboto, sans-serif; font-size: 14px;\"><span style=\"background-color: transparent; font-family: arial, helvetica, sans-serif; font-weight: inherit;\">Thorsten Sellhorn, EAA President 2019-2021<\/span><\/p>\n<p style=\"box-sizing: border-box; margin: 0px; padding: 10px 0px; border: 0px none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; outline: 0px; vertical-align: top; color: #3e454c; font-family: Roboto, sans-serif; font-size: 14px;\">\n","protected":false},"excerpt":{"rendered":"<p>Last Friday, 30 October 2020, the International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) held the 2nd episode of its IASB-EAA Virtual Research Workshop series. The seminar provided an overview of the IASB\u2019s\u00a0Business Combinations \u2013 Disclosures, Goodwill and Impairment\u00a0Discussion Paper (DP) and relevant academic literature, as summarized in a recent [&hellip;]<\/p>\n","protected":false},"author":46,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[127],"tags":[2,5,6,3,7],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Report and video: 2nd IASB-EAA Virtual Research Workshop (IASB Discussion Paper &quot;Business Combinations \u2013 Disclosures, Goodwill and Impairment&quot;) - ARC<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Report and video: 2nd IASB-EAA Virtual Research Workshop (IASB Discussion Paper &quot;Business Combinations \u2013 Disclosures, Goodwill and Impairment&quot;) - ARC\" \/>\n<meta property=\"og:description\" content=\"Last Friday, 30 October 2020, the International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) held the 2nd episode of its IASB-EAA Virtual Research Workshop series. The seminar provided an overview of the IASB\u2019s\u00a0Business Combinations \u2013 Disclosures, Goodwill and Impairment\u00a0Discussion Paper (DP) and relevant academic literature, as summarized in a recent [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/02\/report-and-video-2nd-iasb-eaa-virtual-research-workshop-iasb-discussion-paper-business\/\" \/>\n<meta property=\"og:site_name\" content=\"ARC\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-02T10:49:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-19T06:32:20+00:00\" \/>\n<meta name=\"author\" content=\"Thorsten Sellhorn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thorsten Sellhorn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/02\/report-and-video-2nd-iasb-eaa-virtual-research-workshop-iasb-discussion-paper-business\/\",\"url\":\"https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/02\/report-and-video-2nd-iasb-eaa-virtual-research-workshop-iasb-discussion-paper-business\/\",\"name\":\"Report and video: 2nd IASB-EAA Virtual Research Workshop (IASB Discussion Paper \\\"Business Combinations \u2013 Disclosures, Goodwill and Impairment\\\") - ARC\",\"isPartOf\":{\"@id\":\"https:\/\/eaa-online.org\/arc\/#website\"},\"datePublished\":\"2020-11-02T10:49:24+00:00\",\"dateModified\":\"2022-10-19T06:32:20+00:00\",\"author\":{\"@id\":\"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/27e68a34fe7757e65366c331f1442970\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/02\/report-and-video-2nd-iasb-eaa-virtual-research-workshop-iasb-discussion-paper-business\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eaa-online.org\/arc\/#website\",\"url\":\"https:\/\/eaa-online.org\/arc\/\",\"name\":\"ARC\",\"description\":\"Advanced Resources Center\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eaa-online.org\/arc\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/27e68a34fe7757e65366c331f1442970\",\"name\":\"Thorsten Sellhorn\",\"url\":\"https:\/\/eaa-online.org\/arc\/blog\/members\/46\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Report and video: 2nd IASB-EAA Virtual Research Workshop (IASB Discussion Paper \"Business Combinations \u2013 Disclosures, Goodwill and Impairment\") - ARC","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Report and video: 2nd IASB-EAA Virtual Research Workshop (IASB Discussion Paper \"Business Combinations \u2013 Disclosures, Goodwill and Impairment\") - ARC","og_description":"Last Friday, 30 October 2020, the International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) held the 2nd episode of its IASB-EAA Virtual Research Workshop series. The seminar provided an overview of the IASB\u2019s\u00a0Business Combinations \u2013 Disclosures, Goodwill and Impairment\u00a0Discussion Paper (DP) and relevant academic literature, as summarized in a recent [&hellip;]","og_url":"https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/02\/report-and-video-2nd-iasb-eaa-virtual-research-workshop-iasb-discussion-paper-business\/","og_site_name":"ARC","article_published_time":"2020-11-02T10:49:24+00:00","article_modified_time":"2022-10-19T06:32:20+00:00","author":"Thorsten Sellhorn","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Thorsten Sellhorn","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/02\/report-and-video-2nd-iasb-eaa-virtual-research-workshop-iasb-discussion-paper-business\/","url":"https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/02\/report-and-video-2nd-iasb-eaa-virtual-research-workshop-iasb-discussion-paper-business\/","name":"Report and video: 2nd IASB-EAA Virtual Research Workshop (IASB Discussion Paper \"Business Combinations \u2013 Disclosures, Goodwill and Impairment\") - ARC","isPartOf":{"@id":"https:\/\/eaa-online.org\/arc\/#website"},"datePublished":"2020-11-02T10:49:24+00:00","dateModified":"2022-10-19T06:32:20+00:00","author":{"@id":"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/27e68a34fe7757e65366c331f1442970"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/02\/report-and-video-2nd-iasb-eaa-virtual-research-workshop-iasb-discussion-paper-business\/"]}]},{"@type":"WebSite","@id":"https:\/\/eaa-online.org\/arc\/#website","url":"https:\/\/eaa-online.org\/arc\/","name":"ARC","description":"Advanced Resources Center","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eaa-online.org\/arc\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/eaa-online.org\/arc\/#\/schema\/person\/27e68a34fe7757e65366c331f1442970","name":"Thorsten Sellhorn","url":"https:\/\/eaa-online.org\/arc\/blog\/members\/46\/"}]}},"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/posts\/1288"}],"collection":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/users\/46"}],"replies":[{"embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/comments?post=1288"}],"version-history":[{"count":1,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/posts\/1288\/revisions"}],"predecessor-version":[{"id":3518,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/posts\/1288\/revisions\/3518"}],"wp:attachment":[{"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/media?parent=1288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/categories?post=1288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eaa-online.org\/arc\/wp-json\/wp\/v2\/tags?post=1288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}