Business Combinations under Common Control - IASB

Date recorded:

At its meeting on February 22, 2018, the Board tentatively decided to use the acquisition method set out in IFRS 3, Business Combinations as the starting point in its analysis of transactions within the scope of the project. Using that starting point will not determine whether the Board will ultimately propose applying the acquisition method to all, or even to many, transactions within the scope of the project.

Review the IASB Update and podcast on the Board's Web site.

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