The quality of information about business combinations under common control (BCUCC) disclosed under International Financial Reporting Standards (IFRS)
The quality of information about business combinations under common control (BCUCC) disclosed under International Financial Reporting Standards (IFRS)

Summary/Abstract: Purpose – The assessment of the quality of disclosures about BCUCC presented in financial statements of companies using IFRS. Design/Methodology/approach – Analysis of literature and legal regulations, content analysis, deductive and inductive reasoning. Findings – The research results indicate the low quality of disclosure on the subject, which may negatively affect the usefulness of information provided to the users. Originality/value – The result of the research may be used to improve the current situation.

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