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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| 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/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 |