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20/10/2021 - Summary report – Joint Webinar: Business Combinations Under Common Control – Italian Perspectives

​Following the successful public joint webinar on Business Combinations Under Common Control, held on 14 June 2021 ​with the OIC and the IASB, EFRAG has issued a summa​ry report. In this webinar, Italian and European stakeholders expressed their views on the IASB's Discussion Paper and EFR​AG’s draft comment letter. 


​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
During the discussion, participants shared their views and concerns around the proposals contained in the IASB’s DP. 

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​.

BCUCC 14 JUNE OIC webinar SUMMARY REPORT.PNG