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Business Combinations under Common Control: Further Considerations

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  • Michael E. Bradbury

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.

Suggested Citation

  • Michael E. Bradbury, 2021. "Business Combinations under Common Control: Further Considerations," Australian Accounting Review, CPA Australia, vol. 31(4), pages 332-335, December.
    • Handle: RePEc:bla:ausact:v:31:y:2021:i:4:p:332-335
    DOI: 10.1111/auar.12352
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    References listed on IDEAS

    as
    1. Michael E. Bradbury, 2018. "Commentary on the Adjustments Required for Intercompany Transactions when Equity Accounting Under IAS 28," Australian Accounting Review, CPA Australia, vol. 28(1), pages 140-147, March.
    2. Ann Tarca, 2021. "Business Combinations under Common Control: Filling a Gap in IFRS Standards," Australian Accounting Review, CPA Australia, vol. 31(4), pages 321-327, December.
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    Cited by:

    1. Michael Bradbury & Bryan Howieson, 2021. "Editorial: Using Academic Journals as a Conversation," Australian Accounting Review, CPA Australia, vol. 31(4), pages 271-272, December.

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