![Lucilla Aymon](https://www.forvismazars.com/var/mazars/storage/images/_aliases/user_block/media/contenus-globaux/group-data-base/contact-photos/panoramic/lucilla-aymon/58008147-1-eng-GB/d362c5206f8c-Lucilla-Aymon.jpg.webp)
Beyond the GAAP n°143 - April 2020
While the IASB is currently focusing on managing this crisis, it has not abandoned its regular, non-COVID-19 related work, as shown by the two features in this issue’s ‘A Closer Look’ section.
In these features, we present the IASB’s proposals for improving disclosures following a business combination, and for simplifying impairment testing of goodwill. This issue also covers the proposed amendments to IFRS 9 and IAS 39 from Phase 2 of IBOR reform, which will specify the appropriate accounting treatment for changes to interest rate benchmarks as a result of the reform.