{"title":"共同控制下的企业合并:进一步考虑","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":"{\"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}","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}
Business Combinations under Common Control: Further Considerations
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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