This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 Business Combinations under Common Control. We address issues associated with the approach for applying acquisition accounting and discuss the practicality of the proposed criteria. We question the ability of this new DP to contribute to either decision usefulness or comparability in the presence of non-controlling shareholders. We also address issues related to cost–benefit considerations and (unintended) earnings management opportunities, and propose some adjustments to properly reflect economic substance.

中文翻译：

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质疑讨论稿共同控制下的业务组合提高决策有用性的能力

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。我们解决了与应用购置会计方法相关的问题，并讨论了建议标准的实用性。我们质疑这个新的 DP 在非控股股东在场的情况下对决策有用性或可比性做出贡献的能力。我们还解决了与成本效益考虑和（非预期的）盈余管理机会相关的问题，并提出了一些调整以正确反映经济实质。