New accounting requirements for mergers and acquisitions
Initiative
Official name
Business Combinations under Common Control
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
30.11.2020
Doc. code
DP/2020/2
Summary
Status
Status
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Current version
Consultation paper
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–
Source: IASB, DP/2020/2, 2020