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9 Mar. 2021

Business Combinations under Common Control Discussion Paper webinar, with the IASB and AASB

The International Accounting Standards Board (IASB) in conjunction with the Australian Accounting Standards Board (AASB), will hold a webinar for practitioners and academics across the Asia-Oceania region on 30 March 2021 from 4.30 pm – 6.00 pm AEDT. The webinar will provide an overview of the IASB’s Business Combinations under Common Control Discussion Paper and give participants an opportunity to discuss the topic.

Moderated by the AASB, the webinar will focus on whether and when the acquisition method and a book-value method should apply and will include a presentation of the Discussion Paper by Ann Tarca (IASB Board member) and Yulia Feygina (IASB technical staff), followed by an overview of academic research presented by Ana Simpson (IASB technical staff) and questions and comments from the audience. We will also hear views from Serene Seah-Tan (KPMG HK) and Doug Niven (Australian Securities and Investments Commission) from the perspectives of a practitioner and regulator on the topic.

Registration is now closed, please find presentation material here.