Business Combinations under Common Control: Further Considerations

Michael E. Bradbury

Australian Accounting Review, 2021, vol. 31, issue 4, 332-335

Abstract: 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 Discussion Paper, and the relationship with related party disclosures.

Date: 2021
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