IFRS 3 The discipline of business combinations within a group of companies is not exhaustive. There is no fact that an accounting regulations. Accounting for these transactions is done so the use of IAS 8 in place of IFRS 3 moving from the concept of "economic substance."
Il trattamento contabile delle aggregazioni aziendali sotto controllo comune secondo l’IFRS 3
CIAMPAGLIA, GIAN MATTEO
2008-01-01
Abstract
IFRS 3 The discipline of business combinations within a group of companies is not exhaustive. There is no fact that an accounting regulations. Accounting for these transactions is done so the use of IAS 8 in place of IFRS 3 moving from the concept of "economic substance."File in questo prodotto:
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