Business Combination Under Common Control (BCUCC) - What Kind of Disclosure is Enough? The Polish Experience

Purpose: The assessment of the scope and quality disclosures about BCUCC, which are excluded from IFRS, published by Polish public companies in their annual financial reports prepared following IFRS. Design/Methodology/Approach: research uses qualitative quantitative methods. methodology was based mainly on critical analysis literature subject, methods, content statements, synthesis results. Findings: Most that did not account for BCUCC using IFRS provided at least minimal necessary users information to decide effects had presented statement. Companies applied Accounting Act substitute lacking solution related a higher level disclosure than other companies. Practical Implications: use national accounting regulations may provide better BCUCC. Originality/Value: This paper provides insight into how problem is dealt with practice be used form commentary current IASB project focusing