Business Combinations under Common Control – International Accounting Standards Board

Date recorded:

At its meeting on April 25-27, 2023, the IASB considered the direction of its project on Business Combinations under Common Control. The IASB discussed whether the merits of continuing in the current direction are likely to justify the necessary resources or whether to consider changing the direction. The IASB will seek feedback from its consultative groups before continuing its discussions.

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.