{"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 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) 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,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[127],"tags":[2,5,6,3,7],"class_list":["post-1288","post","type-post","status-publish","format-standard","hentry","category-iasb-efrag","tag-accounting","tag-conference","tag-doctorate","tag-learning","tag-workshop"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\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=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"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: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. 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