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Отчитане На Бизнес Комбинации И Реструктурирания Между Предприятия Под Общ Контрол: Поглед Върху Българската Практика

Author

Listed:
  • проф. д-р Фаня Филипова
  • докт. Станислава Тодорова

Abstract

В изследването се анализира част от българската практика през последните няколко години относно извършването и отчитането на бизнес комбинации и други реорганизации между предприятия под общ контрол. Основен фокус са прилаганите отчетни подходи относно сделките между предприятия под общ контрол в шест...

Suggested Citation

  • Проф. Д-Р Фаня Филипова & Докт. Станислава Тодорова, 2015. "Отчитане На Бизнес Комбинации И Реструктурирания Между Предприятия Под Общ Контрол: Поглед Върху Българската Практика," ICPA Articles, Institute of Certified Public Accountants, vol. 2015(4), pages 1-37.
    • Handle: RePEc:bpa:journl:v:2015:y:2015:i:4:p:1-37:id:5586
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