The International Accounting Standards Board is consulting on possible new accounting requirements for mergers and acquisitions involving companies within the same group—business combinations under common control.

The Discussion Paper Business Combinations under Common Control sets out the Board’s preliminary views on when and how the acquisition method and a book-value method should be applied to such combinations.

In this short video, IASB Member Françoise Flores introduces the Board’s preliminary views set out in the Discussion Paper.

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