Business Combinations under Common Control – IASB

Date recorded:

At its meeting on July 17, 2018, the Board received an update on this research project, including a summary of the discussion at the July meeting of the Accounting Standards Advisory Forum. The Board was not asked to make any decisions. The Board expects to continue discussion at future meetings on methods of accounting for transactions within the scope of the project.

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

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