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...
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 |
Similar Items
-
SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS
by: Cirstea Andreea, et al.
Published: (2013-07-01) -
Internationell redovisning av FoU : En studie om hur några finansiella nyckeltal påverkas av rekommendationerna i IAS 38 och FAS 2
by: Weidenstolpe, Carl, et al.
Published: (2009) -
ACCOUNTING SYSTEMS AND THEIR CONVERGENCES NOWADAYS
by: DARABOS Eva
Published: (2014-07-01) -
Accounting for Cryptocurrencies - A Nightmare for Accountants
by: Sundqvist, Ellinor, et al.
Published: (2019) -
Adoption of IFRS/IAS impacting the companies
by: Michaela Baranová
Published: (2013-11-01)