After a bleak first half for mergers and acquisitions (M&A) in 2020, traders were back in action. But, will the momentum continue? We analyze what a great year-end for M&A operations means for the year 2021.

The first months of 2020 were a wasteland for M&A operations, as investors froze transactions, markets panicked, and suppliers wondered  if they had any busines left to sell. However in the second half, eveything changed.

We have had to live the most important disruptive global impact event in a hundred years. Globalization allowed the virus to spread around the world in a few weeks, but at the same time the same globalization and current levels of development, have allowed technology to communicate and enable us to work with many of the world’s inhabitants, as well as find reliable means of detecting and diagnosing the disease and developing the vaccines we look forward to today. I wonder what would have been ours if the pandemic had occurred just twenty-five years ago when we were traveling through a mainly analog world.

Revelations – Pilot Project

On March 25, 2021 IASB proposed a new approach to pave the way for better communication in the notes to the financial statements.

IASB is asking the stakeholders for public comment to develop the IFRS disclosure requirements.