Télécharger le livre :  Business Combinations under Common Control
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IFRS do not specify how to account for business combinations under common control (BCUCC). This study examines the practice, determinants, and earnings quality of different accounting methods used for BCUCC. A descriptive analysis presents the accounting and disclosure...

Editeur : Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Parution : 2022-03-31

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