This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 Business Combinations under Common Control. I address issues such as the choice of the controlling party or transferred business book, the principles and objectives of the Discussion Paper, and the relationship with related party disclosures.

中文翻译：

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共同控制下的业务组合：进一步考虑

本文对国际会计准则委员会的讨论文件 DP/2020/2共同控制下的企业合并提出了一些意见。我讨论了控制方或转让业务账簿的选择、讨论稿的原则和目标以及与关联方披露的关系等问题。