Business Combinations under Common Control – International Accounting Standards Board
Date recorded:
The IASB met on November 14, 2023, to discuss whether to continue to explore developing requirements for recognition and measurement or to change the project direction and decided to change the project direction. The IASB discussed whether to explore developing disclosure-only requirements or to discontinue the project and decided to discontinue the project.
Review the IASB Update and podcast on the Board's Web site.
