Leonhard PielmaierBusiness Combinations under Common Control: Eine kritische Analyse der Bilanzierung von konzerninternen Unternehmenszusammenschlüssen nach IFRS
Schriften zum Unternehmensrecht mitsamt seinen ökonomischen Bezügen, volume 9
Hamburg 2021, 128 pages
ISBN 978-3-339-12252-0 (print)
ISBN 978-3-339-12253-7 (eBook)
About this book deutschenglish
Business combinations under common control are currently excluded from the scope of IFRS 3 “Business Combinations”. Consequently, there is a diversity in practice which includes a variety of book-value methods and the acquisition method as set out in IFRS 3. The resulting limitation of comparability and transparency in financial reporting provided the impetus for a research project carried out by the IASB since 2014. Building on that, the author evaluates how to account for the change in the consolidation scope stemming from a business combination under common control in the receiving company’s subgroup consolidated financial statements out of the perspective of its primary users to meet the requirements of decision-useful financial reporting.