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Challenging the accounting for goodwill in the context of a business combination

Background: The accounting for goodwill under the International Financial Reporting Standard 3 has become generally accepted as a basis for providing useful information to users of financial statements. However, the International Accounting Standards Board has conducted a review of the International...

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Autori principali: Gary K. Marques, Warren Maroun, Robert Garnett
Natura: Artigo
Lingua:Inglês
Pubblicazione: AOSIS 2020-05-01
Serie:South African Journal of Economic and Management Sciences
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Accesso online:https://sajems.org/index.php/sajems/article/view/3255
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