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DRSC nimmt Stellung zum IASB DP/2020/2 Business Combinations under Common Control

Das DRSC begrüßt die Bemühungen des IASB, mögliche Berichtsanforderungen für Unternehmenszusammenschlüsse unter gemeinsamer Beherrschung zu untersuchen, die die bestehenden Unterschiede in der Praxis verringern, die Transparenz bei der Berichterstattung über diese Zusammenschlüsse verbessern und den Nutzern von Abschlüssen bessere Informationen liefern würden.

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