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Business Combinations under Common Control - EFRAG & OIC Discussion Paper

This discussion paper by EFRAG and OIC explores the unique aspects of business combinations under common control (BCUCC). It provides key messages and outlines the next steps in this project.

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Business Combinations under Common Control - EFRAG & OIC Discussion Paper

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Presentation Transcript

  1. EFRAG & OIC Discussion Paper: Business Combinations under Common Control 21 October 2011

  2. Background to the Project

  3. What makes BCUCC different?

  4. Key Messages in the Discussion Paper

  5. Next Steps

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