Business combinations under common control (Part 1)

• 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 combinations; Common control; Acquisition method; Predecessor method; Accounting; Corporate Finance
• 在線閱讀: 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

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...