Business combinations under common control (Part 2)

Business combinations under common control (Part 2)

In Part 1 of the article, published in the March issue of this IS Chartered Accountant Journal, we explained the conditions for a BCUCC and the two methods of accounting for BCUCC. We also explained how accounting standards need to address the gap in accounting for the BCUCC from the receiving entit...

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Bibliographic Details
Main Authors: TAN, Pearl Hock-neo, LIM, Chu Yeong, ZHANG, Tracey Chunqi
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2021
Subjects:
Business Combination
Common Control
IFRS
Group Accounting
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1931
https://ink.library.smu.edu.sg/context/soa_research/article/2958/viewcontent/BizCombinations2_2021_av.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1931
https://ink.library.smu.edu.sg/context/soa_research/article/2958/viewcontent/BizCombinations2_2021_av.pdf

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