Accounting for business combinations: lessons from the U.S.A.?
The number of different accounting practices at national level is considerable in Europe. The adoption of IAS/IFRS is a relevant step towards accounting harmonization in Europe, but also results in a dual accounting system for European companies. The accounting for business combinations provides a g...
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| Format: | conferenceObject |
| Language: | eng |
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2010
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| Online Access: | http://hdl.handle.net/10198/2743 |
| Country: | Portugal |
| Oai: | oai:bibliotecadigital.ipb.pt:10198/2743 |