{"title":"Business Combinations under Common Control: Further Considerations","authors":"Michael E. Bradbury","doi":"10.1111/auar.12352","DOIUrl":null,"url":null,"abstract":"<p>This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 <i>Business Combinations under Common Control</i>. I address issues such as the choice of the controlling party or transferred business book, the principles and objectives of the Discussion Paper, and the relationship with related party disclosures.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 4","pages":"332-335"},"PeriodicalIF":3.1000,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Australian Accounting Review","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/auar.12352","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 2
Abstract
This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 Business Combinations under Common Control. I address issues such as the choice of the controlling party or transferred business book, the principles and objectives of the Discussion Paper, and the relationship with related party disclosures.
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