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Business Combinations under Common Control – International Accounting Standards Board

Date recorded:

At its meeting on October 27-29, 2020, the IASB tentatively decided to extend the comment period for its upcoming discussion paper on business combinations under common control from 180 days to 270 days.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.