Summary report – Joint Webinar: Business Combinations Under Common Control – Italian Perspectives
On 14 June 2021, EFRAG, with the OIC and the IASB held a webinar with the primary objective to gather views from the Italian and European constituents on the IASB's preliminary views on business combinations under common control.
The online event covered the following topics:
- Project scope and selecting the measurement method
- Impact of the DP's proposals on current practice
This summary report has been prepared for the convenience of European constituents to summarise the input from the webinar as part of EFRAG's due process.