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Report on the European outreach event on the discussion papers 'Business Combinations Under Common Control' and 'Improving Financial Reporting of Income Tax' in Warsaw

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

31 May 2012

The European Financial Reporting Advisory Group (EFRAG) has posted to its website a feedback statement reflecting input received in the EFRAG - UK ASB - OIC event on the discussion papers 'Business Combinations Under Common Control' and 'Improving Financial Reporting of Income Tax' held on 15 May 2012 in Warsaw.

The outreach event was part of a series of events held in various European cities in order to hear what practitioners and others thought about the topics considered in the discussion papers on business combinations under common control (published in October 2011) and improving the financial reporting of income tax (published in December 2011).

The discussion in Poland was characterised by many contributions from academics who in part even offered short presentations on their views. The EFRAG report not only includes a summary of the discussions at the outreach event, it also offers summaries of the academic viewpoints presented.

Please click for access to the report on the EFRAG website. Reports from the other outreach events of the series are currently also being made available. Please click for the report from the London outreach event held on 16 April 2012 and the report from the Amsterdam outreach event held on 17 April 2012.

The input received during the outreach events and the comment letters on the discussion papers will form the basis for EFRAG’s re-deliberation of the issues. EFRAG will then decide about what further steps need to be taken before putting forward views to the IASB.

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