First consolidation according to IFRS 3
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Scientific Essay from the year 2009 in the subject Engineering - Industrial Engineering and Management, grade: keine, , language: English, abstract: As already described only those assets and liabilities are to be shown in the course of a business combination which fulfil the criteria of IFRS 3 on the acquisition date.
Assets and liabilities are recorded in their entirety at fair value, indepen...
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Scientific Essay from the year 2009 in the subject Engineering - Industrial Engineering and Management, grade: keine, , language: English, abstract: As already described only those assets and liabilities are to be shown in the course of a business combination which fulfil the criteria of IFRS 3 on the acquisition date.
Assets and liabilities are recorded in their entirety at fair value, indepen...
Weiterlesen
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