Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The structuring of forms and types of business combinations in accordance with IFRS 3 «Business Combinations»
Available online: 2 March 2011 Subject Heading: REFORMING OF ACCOUNTING JEL Classification:
The article deals with the form of a business combination: with education and without a legal entity. Questions of a business combination disclosed in the international standard IFRS 3 «Business Combinations», the main purpose of which - is to increase the reliability and comparability of information about a business combination. The article deals with various kinds of associations of companies according to their forms of association. Keywords: identifying a business combination, method of accounting, application of the purchase method, cost of a business combination, acquirer’s contingent liabilities, пoodwill, business combination achieved in stages |
ISSN 2311-9381 (Online)
|
|