Bunea-Bontaş, Cristina Aurora; Petre, Mihaela Cosmina - Volkswirtschaftliche Fakultät, … - 2009
The accounting for business combinations is a very important area, therefore it needs a high quality accounting standard that could be used for both domestic and cross-border financial reporting. IASB issued in January 2008 the revised IFRS 3 Business Combinations, which aims to help both users...