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Related Party Combinations – PEAC

Date recorded:

At its meeting on July 2, 2020, the Private Enterprise Advisory Committee (PEAC) discussed how enterprises distinguish a business combination under common control from other types of related party combinations. The Committee also provided advice for the AcSB’s consideration on how to define common control. The AcSB will discuss the Committee’s feedback later this year.

Review the meeting notes on the AcSB's website.

Related Topics

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.