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Business Combinations under Common Control: A Controlling Entity Cost Approach

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  • Serene Seah‐Tan

Abstract

This paper discusses the controlling entity's perspective in business combinations under common control (BCUCC) and suggests some issues for the International Accounting Standards Board (IASB) to consider in its redeliberations on the preliminary views in the Discussion Paper. The paper explains the use of a book‐value approach in practice, specifically by listed companies and pre‐listing initial public offering (IPO) candidates in Hong Kong, the relevance of the controlling entity perspective and the importance of pre‐combination information to users of the financial statements. This paper discusses the controlling entity's perspective in BCUCC and suggests some issues for the IASB to consider in its redeliberations on the preliminary views in the Discussion Paper.

Suggested Citation

  • Serene Seah‐Tan, 2021. "Business Combinations under Common Control: A Controlling Entity Cost Approach," Australian Accounting Review, CPA Australia, vol. 31(4), pages 328-331, December.
    • Handle: RePEc:bla:ausact:v:31:y:2021:i:4:p:328-331
    DOI: 10.1111/auar.12354
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    References listed on IDEAS

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    1. 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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