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The aim of this paper is to explain the International Accounting Standards Board's (IASB) preliminary views for accounting for business combinations under common control, an issue not currently addressed in International Financial Reporting Standards. Such combinations are widespread and the...
This paper discusses the controlling entity's perspective in business combinations under common control (BCUCC) and suggests some issues for the International Accounting Standards Board (IASB) to consider in its redeliberations on the preliminary views in the Discussion Paper. The paper explains...
This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 Business Combinations under Common Control. I address issues such as the choice of the controlling party or transferred business book, the principles and objectives of the...
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