"How investors analyse and what managements need to explain, when M&A happened?" We discussed this issues in Japan, with some accounting standard setters.
We have been discussing about comparability issue and line item classification issue from users’ point of view in the past workshops. At the last workshop (https://www.arx.cfa/up/post/3375/20170206_IFRSXBRLWS10_E.pdf) ,
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