Behandlung von strategischen Beteiligungen im Einzelabschluss
The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of CPAs.
|Date of creation:||2009|
|Date of revision:|
|Contact details of provider:|| Web page: http://www.pw.wiso.uni-erlangen.de/|
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