Business combinations under common control (Part 2)

• Main Authors: TAN, Pearl Hock-neo, LIM, Chu Yeong, ZHANG, Tracey Chunqi
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2021
• 主題: Business Combination; Common Control; IFRS; Group Accounting; Accounting; Corporate Finance
• 在線閱讀: 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

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...