Business Combinations under Common Control: Practice, Determinants, and Earnings Quality [German]

by Rave

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.

• Format: Hardcover
• Language: German
• ISBN: 3631877455
• ISBN13: 9783631877456
• Release Date: April 2022
• Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
• Length: 296 Pages
• Weight: 1.12 lbs.
• Dimensions: 0.7" x 5.8" x 8.3"