EFRAG's comment letter on the IASB's Discussion Paper DP/2020/2 Business Combinations under Common Control
11
October 2021.
EFRAG has published its
comment letter
in response to the IASB’s Discussion Paper DP/2020/2
Business Combinations under Common Control
. EFRAG welcomes the IASB’s Discussion Paper and the IASB efforts to explore possible reporting requirements for business combinations under common control that would reduce diversity in practice and provide more relevant and comparable information.
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