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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Bibliographic Details
Main Author: Magdalena Janowicz
Format: Article
Language:English
Published: Rada Naukowa SKwP 2017-09-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0010.3191

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