Virtual workshop: Discussion Paper Business Combinations under Common Control
The International Accounting Standards Board (Board), in conjunction with the European
Accounting Association (EAA) and the European Financial Reporting Advisory Group
(EFRAG), held a virtual research workshop on 29 January 2021 about the Discussion Paper
Business Combinations under Common Control.
The workshop was moderated by EAA President Thorsten Sellhorn and included a presentation
of the Discussion Paper by the IASB technical staff; an academic reflection by Martin
Hoogendoorn; an overview of EFRAG’s developing views by Patricia McBride; and a Q&A
session with the presenters and Board Member Ann Tarca.
Access the recording of the workshop here. This video is
also available on the IASB YouTube
channel.