EFRAG Secretariat issues a Briefing on Business Combinations under Common Control
07 May 2021
In November 2020, the IASB issued the Discussion Paper DP/2020/2 Business Combinations under Common Control to explore possible reporting requirements for the transfer of businesses under common control in the financial statements of the receiving company.
EFRAG Secretariat has issued a Briefing on the Discussion Paper as part of its strategy to stimulate debate on the IASB’s proposals. Due to the nature of the Briefing, there are no questions included for the constituents. Constituents may express their views when responding to EFRAG’s draft comment letter.
The Briefing may be accessed here.