A study on Accounting Treatments for Group Restructuring under Common Control
碩士 === 國立臺灣大學 === 會計與管理決策組 === 103 === Business combinations under common control (BCUCC) are excluded from the scope of from IFRS 3. Absence of specific guidance on accounting for BCUCC has led to diversity in practice. To increase the comparability and consistency of the accounting treatment, IASB...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/40443603765466104161 |