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The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) will hold a virtual research workshop on 29 January 2021 at 12.00-14.00 (CET). The seminar will provide an overview of the IASB’s Business Combinations under Common Control Discussion Paper (DP) and EFRAG’s developing views for consultation.
This project is exploring possible reporting requirements for business combinations under common control that would reduce diversity in practice, improve transparency in reporting these combinations and provide users of financial statements with better information. The purpose of the session is to obtain feedback from academics on the IASB’s preliminary views in the DP.
The seminar will be structured in three sections: 1) When to apply the acquisition method and a book-value method; 2) How to apply the acquisition method, and 3) How to apply a book-value method. The session will be moderated by EAA President Thorsten Sellhorn. Each section will include short presentations by IASB and EFRAG staff and an academic reflection by Martin Hoogendoorn followed by questions and comments from the audience to be addressed by the presenters, IASB Board member Ann Tarca and Patricia McBride from EFRAG.
We encourage you to register below and look forward to a lively and productive discussion!
With best wishes for 2021,
Thorsten Sellhorn, EAA President 2019-2021