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Should Merger Accounting be Reconsidered? : A Discussion Based on the Chinese Approach to Accounting for Business Combinations

Baker, Charles Richard - 2012

In 2006, the China Accounting Standards Committee (CASC) issued its Statement No. 20, which permits both the purchase and pooling of interests (or merger) method of accounting for business combinations. The decision of the CASC in Statement No. 20 stands in contrast to the decisions taken by the...

Persistent link: https://www.econbiz.de/10012712553

Accounting for the Chinese context : a comparative analysis of international and Chinese accounting standards focusing on business combinations

Bondi, Yuri; Zhang, Qiusheng - In: Socio-economic review 5 (2007) 4, pp. 695-724

Persistent link: https://www.econbiz.de/10003606437

Système comptable et nature économique de l'entreprise

Biondi, Yuri - In: Economie appliquée : archives de l'Institut de … 63 (2010) 2, pp. 151-180

Persistent link: https://www.econbiz.de/10003989462

The pure logic of accounting : a critique of the fair value revolution

Biondi, Yuri - In: Accounting, Economics, and Law : AEL ; a convivium 1 (2011) 1, pp. 1-46

Persistent link: https://www.econbiz.de/10009621361

Schumpeter's economic theory and the dynamic accounting view of the firm : neglected pages from the Theory of economic development

Biondi, Yuri - In: Economy and society 37 (2008) 4, pp. 525-547

Persistent link: https://www.econbiz.de/10003800879

Accounting and the economic analysis of the firm as an entity

Biondi, Yuri - In: Economics of the firm : analysis, evolution, history, (pp. 65-87). 2007

Persistent link: https://www.econbiz.de/10003387060

Accounting and the economic nature of the firm as an entity

Biondi, Yuri - In: The firm as an entity : implications for economics, …, (pp. 237-265). 2007

Persistent link: https://www.econbiz.de/10003462322

Accounting and the formation of share market prices over time : a mathematical institutional economic analysis through simulation and experiment

Biondi, Yuri - In: Applied economics 47 (2015) 34/36, pp. 3651-3672

Persistent link: https://www.econbiz.de/10011293472

The HM "treasure's island" : the application of accruals-based accounting standards in the UK government

Biondi, Yuri - In: Accounting in Europe 13 (2016) 1, pp. 81-102

Persistent link: https://www.econbiz.de/10012154384

Accounting and finance : complementarity and divergence

Biondi, Yuri - In: Accounting, Economics, and Law : AEL ; a convivium 14 (2024) 3, pp. 329-337

Persistent link: https://www.econbiz.de/10015125027

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