{"title":"The Accouting Treatament of Business Combination in Globalisation Process","authors":"A. Iosif, A. Hlaciuc, M. Socoliuc","doi":"10.2139/ssrn.1326014","DOIUrl":null,"url":null,"abstract":"Many business operations place within the context of a group structure that involves many interrelated companies and entities. This Standard prescribes the accounting treatment for business combination's where control is established. The prime objective of IFRS 3 is to specific the relevant accounting treatment for all business combination's acquired, regardless of how control is achieved.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2009-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"History of Accounting eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.1326014","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
Many business operations place within the context of a group structure that involves many interrelated companies and entities. This Standard prescribes the accounting treatment for business combination's where control is established. The prime objective of IFRS 3 is to specific the relevant accounting treatment for all business combination's acquired, regardless of how control is achieved.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
