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Business Combinations under Common Control: Further Considerations

Business Combinations under Common Control: Further Considerations 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

Business Combinations under Common Control: Further Considerations

Bradbury, Michael E.
Australian Accounting Review , Volume 31 (4) – Dec 1, 2021
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Publisher
Wiley
Copyright
© 2021 CPA Australia Ltd (CPA Australia)
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/auar.12352
Publisher site
See Article on Publisher Site

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.

Journal

Australian Accounting Review – Wiley

Published: Dec 1, 2021

References

  • Commentary on the Adjustments Required for Intercompany Transactions When Equity Accounting Under IAS 28
    Bradbury, M.
  • The Use and Usefulness of Equity Accounting
    Bradbury, M.E.; Mehnaz; , L.; Scott, T.
  • Discussion Paper: Accounting for Business Combinations under Common Control
  • European Outreach on EFRAG Proactive Discussion Paper: Accounting for Business Combinations under Common Control
  • The EFRAG Short Discussion Series, The Equity Method: A Measurement Basis or One‐Line Consolidation?
  • Business Combinations under Common Control: Summary of Joint Investor Survey
  • Discussion Paper DP/2020/2 Business Combinations under Common Control
  • Business Combinations Under Common Control – One Size Does Not Fit All
    Kabureck, G.
  • Say Good‐bye to Pooling and Goodwill Amortization
    Moehrle, S.R.; Reynolds‐Moehrle, J.A.
  • Business Combinations under Common Control: A Controlling Entity Cost Approach
    Seah‐Tan, S.
  • Business Combinations under Common Control: Filling a Gap in IFRS Standards
    Tarca, A.