Business combinations under common control (Part 1)

Business combinations under common control (Part 1)

In a business combination under common control (BCUCC) the same party (or parties) ultimately controls the combining entities both before and after the business combination and this control is not transitory. BCUCC is not governed by any International Financial Reporting Standard (IFRS) issued by th...

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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 combinations
Common control
Acquisition method
Predecessor method
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1933
https://ink.library.smu.edu.sg/context/soa_research/article/2960/viewcontent/BizCombinations1_2021_av.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1933
https://ink.library.smu.edu.sg/context/soa_research/article/2960/viewcontent/BizCombinations1_2021_av.pdf

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