Autori
Fiume, Raffaele
Romano, Mauro
Taliento, Marco
Onesti, Tiziano

Titolo
Dialogue with standard setters. Business Combinations under Common Control: Concerns, Criticisms and Strides
Periodico
Financial reporting
Anno: 2015 - Fascicolo: 1 - Pagina iniziale: 107 - Pagina finale: 126

Although excluded from the scope of IFRS 3, business combinations under common control (BCUCCs) are widespread transactions that take place all over the world in different forms, often as a reorganization or restructuring among related parties. These transactions occur when entities are ultimately - not transiently - controlled by the same party/ies before and after the combination (which is neither a capital market nor an arm’s length transaction and devoid of economic substance: indeed, no change of control is entailed). The scarce and fragmentary literature, not to mention the lack of clear consensus on the topic, contributes to the prevailing concerns on how to account for BCUCCs. In this complex context, the purpose of this work is to assess the possible and various accounting methods and identify the most suitable, accredited and consistent techniques.



SICI: 2036-671X(2015)1<107:DWSSBC>2.0.ZU;2-W
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=54548&Tipo=Articolo PDF

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