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.
