Acquisition of control over the investee achieved in stages: Particularities of accounting treatment and impact on analytical value of consolidated financial statements
The revised International Financial Reporting Standard 3 - Business Combinations (2008) established new guidelines for the accounting of the business combination achieved in stages. The aim of the paper is to provide an overview of certain guidelines related to step acquisitions of the investee. The...
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| Format: | Article |
| Language: | English |
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University of Novi Sad - Faculty of Economics, Subotica
2017-01-01
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| Series: | Anali Ekonomskog fakulteta u Subotici |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2017/0350-21201738233S.pdf |