{"title":"共同控制下的企业合并:进一步考虑","authors":"Michael E. Bradbury","doi":"10.1111/auar.12352","DOIUrl":null,"url":null,"abstract":"<p>This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 <i>Business Combinations under Common Control</i>. I address issues such as the choice of the controlling party or transferred business book, the principles and objectives of the Discussion Paper, and the relationship with related party disclosures.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 4","pages":"332-335"},"PeriodicalIF":3.1000,"publicationDate":"2021-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Business Combinations under Common Control: Further Considerations\",\"authors\":\"Michael E. Bradbury\",\"doi\":\"10.1111/auar.12352\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 <i>Business Combinations under Common Control</i>. I address issues such as the choice of the controlling party or transferred business book, the principles and objectives of the Discussion Paper, and the relationship with related party disclosures.</p>\",\"PeriodicalId\":51552,\"journal\":{\"name\":\"Australian Accounting Review\",\"volume\":\"31 4\",\"pages\":\"332-335\"},\"PeriodicalIF\":3.1000,\"publicationDate\":\"2021-10-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Australian Accounting Review\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/auar.12352\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Australian Accounting Review","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/auar.12352","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Business Combinations under Common Control: Further Considerations
This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 Business Combinations under Common Control. I address issues such as the choice of the controlling party or transferred business book, the principles and objectives of the Discussion Paper, and the relationship with related party disclosures.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
