3min chapter

IFRS Talks - PwC's Global IFRS podcast cover image

June 2023: IFRIC Update

IFRS Talks - PwC's Global IFRS podcast

CHAPTER

The Committee's Assessment of the Merger Transaction

The committee decided to publish a tentative agenda decision, essentially explaining that no evidence of significant diversity in the accounting has been identified. And that entities generally do not account for such such merger transactions as business combinations. A few committee members also pointed out that there may be diversity around which carrying amounts are being recognized exactly. Looking forward to the developments on that one.

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