Home  Journals  International Accounting  35(185) - 2011 September

The international standard of the financial reporting for the small and average enterprises: associations of the companies

Available online: 22 September 2011

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

International Accounting Standards Board 7/9/2009 has been published the International Financial Reporting Standard for Small and Medium-sized Entities, one of which sections regulates disclosing questions in the reporting of the small and Medium-sized Entities of the information on association of the companies. In the article substantive provisions of Section 19 «Business combinations and goodwill» are presented.

Keywords: business combinations, purchase method, identifying the acquirer, goodwill, measuring the cost of the business combination, allocating the cost of the business combination, disclosures of the information

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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