Business combinations under common control in International Financial Reporting Standards – is authoritative accounting guidance needed?
Business combinations under common control in International Financial Reporting Standards – is authoritative accounting guidance needed? The purpose of the article is to answer the question if a separate standard (IFRS) is needed for business combinations under common control (BCUCC), which are not...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2017-09-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0010.3191 |