Summary report – Joint Webinar: Business Combinations Under Common Control – Perspectives from Portugal

​On 8 July 2021, EFRAG, with CNC, OROC and​ the IASB held a webinar with the primary objective to gather views from the Portuguese 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
•  Applying the acquisition method, applying a book-value method and
  disclosures

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​.

The event recording is available here​.

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