Business Combinations under Common Control – International Accounting Standards Board
Date recorded:
The IASB met on September 19, 2023, to discuss the direction of its project on Business Combinations under Common Control. The IASB discussed feedback on the project direction including from public meetings with the IASB consultative groups and meetings with other stakeholders. The IASB also discussed the staff's analysis of that feedback and initial views on whether to change the project direction; and if so, whether to develop disclosure-only requirements or discontinue the project.
Review the IASB Update and podcast on the Board's Web site.
