Business Combinations under Common Control – International Accounting Standards Board

Date recorded:

At its meeting on January 25, 2022, the IASB met to complete its discussion of feedback on the remaining topics from the Discussion Paper. The IASB discussed feedback on how an entity should apply the acquisition method and a book-value method to business combinations under common control, and the related disclosures an entity should be required to make. The IASB was not asked to make any decisions relating to this feedback.  The IASB also discussed a plan for deliberating proposals based on the preliminary views in the Discussion Paper.

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

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