Business Combinations under Common Control – International Accounting Standards Board

Date recorded:

At its meeting on November 22-24, 2022, the IASB met to discuss selecting the measurement method(s) that receiving entities would apply to business combinations under common control. The IASB was not asked to make any decisions. Th IASB will continue its discussions on selecting the measurement method(s) at a future meeting.

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.