ABSTRACT:
Based on the actual workplan, the International Accounting Standards Board expects to publish in the second quarter of 2020 a Discussion Paper on the research project of Business Combinations under Common Control. Based on the Board’s tentative decisions at the date of this article, the proposed accounting model will be based on two alternative accounting approaches: a current value approach and a predecessor approach.
KEYWORDS: IFRS3, Business Combinations Under Common Control, Acquisition method, Predecessor method.
Villa, S., Acunzo, G. & Scettri, S. (2020). IASB-Research Project: Business Combinations under Common Control, RIREA, n.1, pp. 113-121
