Skip to content (Press enter)
Show Sections

Current stage

At its December 2021 and January 2022 meetings the International Accounting Standards Board (IASB) discussed feedback on the Discussion Paper Business Combinations under Common Control (Discussion Paper). This feedback will help the IASB decide whether and, if so, how to develop detailed proposals based on the preliminary views in the Discussion Paper.

IASB® Update April 2023

The IASB met on 25 April 2023 to consider the direction of its project on Business Combinations under Common Control. The IASB discussed whether the merits of continuing in the current direction are likely to justify the necessary resources or whether to consider changing the direction.

The IASB was not asked to make any decisions.

Next milestone

Decide Project Direction