Business Combination Under Common Control: la strada per uno standard è ancora lunga


Business Combinations under Common Control are very common transactions, whose accounting treatment remains without a clear discipline. In November 2020, the IASB has issued a discussion paper that propose a definition of such combinations and alternative accounting treatments, based either on fair value or book value. EFRAG and OIC has sent their comments to the IASB in the second half of 2021. An analysis of these comments suggests that there is still room for improving the IASB’s initial proposals.

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