IASB to Publish: 1) Discussion Paper on Business Combinations Under Common Control and 2) Exposure Draft to amend IFRS 16

The IASB is set to publish two documents:

1. On 30 November 2020, the IASB will publish a discussion paper (DP) on how the Board might explore standard setting relating to business combinations under common control (BCUCC).
2. On 27 November 2020, the IASB will publish an exposure draft – Lease Liability in a Sale and Leaseback Transaction, which will propose amendments to IFRS 16.

The documents will be published on the respective project pages. The BCUCC project page may be accessed here. The Lease Liability in a Sale and Leaseback Transaction project page may be accessed here.