Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Year of publication: |
2020
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Authors: | Chaney, Paul K. ; Gunn, Rita Nevada ; Jeter, Debra C. |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 55.2020, 2, p. 2050006-1-2050006-49
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Subject: | Merger | acquisition | accounting | goodwill | bargain purchase | contingent consideration | step acquisition | non-controlling interest | minority interest | Übernahme | Takeover | Geschäftswert | Goodwill | Bilanzierungsgrundsätze | Accounting standards | IFRS | Fusion | Unternehmensbewertung | Firm valuation | Rechnungswesen | Accounting | Bilanzielle Bewertung | Accounting valuation |
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