IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v31y2021i4p332-335.html
   My bibliography  Save this article

Business Combinations under Common Control: Further Considerations

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/auar.12352
    Download Restriction: no
    File URL: https://libkey.io/10.1111/auar.12352?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Thomas Walter Kollruss, 2022. "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, vol. 2(9), pages 1-17, September.
    2. 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.
    3. Michael E. Bradbury & Laura Mehnaz & Tom Scott, 2022. "The use and usefulness of equity accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1957-1981, April.
    4. Michael Bradbury & Bryan Howieson, 2021. "Editorial: Using Academic Journals as a Conversation," Australian Accounting Review, CPA Australia, vol. 31(4), pages 271-272, December.
    5. Aziz El Barnoussi & Ferdy van Beest, 2022. "Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness," Australian Accounting Review, CPA Australia, vol. 32(2), pages 214-219, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:31:y:2021:i:4:p:332-335. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.