{"id":872,"date":"2011-10-21T18:40:00","date_gmt":"2011-10-21T18:40:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=51759e5686d72d88635f75f58ef40fbe"},"modified":"2012-02-16T00:06:15","modified_gmt":"2012-02-16T00:06:15","slug":"21-october-2011-efrag-and-oic-issue-discussion-paper-on-business-combinations-under-common-control","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=872","title":{"rendered":"21 October 2011: EFRAG and OIC issue discussion paper on business combinations under common control"},"content":{"rendered":"<p>The European Financial Reporting Advisory Group (EFRAG) and the Organismo Italiano di Contabilita (OIC) have published  Discussion Paper Accounting for Business Combinations under Common Control. The discussion paper aims to start a debate on business combinations under common control (BCUCC) and how it should be reflected in financial statements.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The European Financial Reporting Advisory Group (EFRAG) and the Organismo Italiano di Contabilita (OIC) have published  Discussion Paper Accounting for Business Combinations under Common Control. The discussion paper aims to start a debate on business &#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/872"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=872"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/872\/revisions"}],"predecessor-version":[{"id":1595,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/872\/revisions\/1595"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}