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Business Combinations under Common Control – International Accounting Standards Board

Date recorded:

At its meeting on July 22-25, 2019, the Board discussed:

  1. the information needs of potential equity investors in the combining entities in relation to transactions that affect non-controlling shareholders of the receiving entity and to transactions that do not affect such shareholders; and
  2. an overview of how alternative measurement approaches could apply to transactions in the scope of the project, and the questions the Board will need to consider in developing such approaches.

The Board expects to continue its discussion on methods of accounting for transactions within the scope of the project at future meetings.

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

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