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EFRAG BCUCC briefing

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

30 Apr 2021

The Secretariat of the European Financial Reporting Advisory Group (EFRAG) has published a briefing ​paper as part of the EFRAG strategy to stimulate debate on the IASB discussions on how to account for ​business combinations under common control.

For the briefing paper, the EFRAG Secretariat has ​considered how the ​​proposals in the IASB discussion paper would apply to specific transfers of businesses under common control, in particular those that raise questions about the application of IFRSs. The briefing paper does not include questions to constituents. However, constituents are invited to express their views on the topic when responding to the EFRAG draft comment letter​.​

Please click to access the briefing paper through the press release on the EFRAG website.

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