Economic and Accounting Issues Regarding Business Combination
Some businesses units do not survives the competition and finally close the business. Hence the excessive competition became a very powerful cause of business combination. Elimination of competition means creating monopoly in the market. Adopting IFRS 3 was to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
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