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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2021
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| Subjects: | |
| 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 |