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IASB’s initial views on common control acquisitions under IFRS: divergent from Ind AS 103 requirements

July 8, 2020[2020] 117 taxmann.com 578 (Article)
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The International Accounting Standards Board (the IASB) is carrying out a research project on accounting for business combinations under common control to consider filling this gap in IFRS Standards to improve the comparability and transparency of reporting these combinations.
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