Huaneng Power International: Acquisition or the predecessor method? A decision on a business combination under common control

Business combinations under common control (BCUCC) are common restructuring arrangements carried out within groups of companies. However, an accounting policy choice exists. In the absence of an International Financial Reporting Standard (IFRS) on BCUCC, the receiving entity that acquired control of...

Full description

Saved in:
Bibliographic Details
Main Authors: TAN, Pearl, ZHANG, Tracey Chunqi, LIM, Chu-Yeong
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2024
Subjects:
Online Access:https://ink.library.smu.edu.sg/cases_coll_all/483
https://cmp.smu.edu.sg/case/6066
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English
Be the first to leave a comment!
You must be logged in first