Webinar: Business Combinations under Common Control—initial questions and comments The International Accounting Standards Board (Board) held a live webinar on the Discussion Paper Business Combinations under Common Control on 30 June 2021. Board Member Bruce Mackenzie and technical staff discussed feedback received in the initial outreach activities and addressed some of the frequently asked questions from stakeholders. View the recording of the webinar here or visit the IASB YouTube channel. The accompanying slide deck is available here. Comment on the Discussion Paper Business Combinations under Common Control. The deadline for comments is 1 September 2021.