共同控制下的企业合并:进一步考虑

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE
Michael E. Bradbury
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引用次数: 2

摘要

本文就国际会计准则理事会(iasb)的讨论文件DP/2020/2《共同控制下的企业合并》提出了一些看法。讨论了控制方或转让业务账簿的选择、讨论文件的原则和目标以及与关联方披露的关系等问题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Business Combinations under Common Control: Further Considerations

This paper makes a number of observations on the International Accounting Standards Board's Discussion Paper DP/2020/2 Business Combinations under Common Control. I address issues such as the choice of the controlling party or transferred business book, the principles and objectives of the Discussion Paper, and the relationship with related party disclosures.

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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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