New accounting requirements for mergers and acquisitions

Topic area:
Status: 25.04.2023 |
Aktuell
Key words:
IFRS
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
30.11.2020
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