Presentazione IAS 22, Aggregazione di imprese (Business combination)

Claudio Sottoriva

Presentazione IAS 22, Aggregazione di imprese (Business combination)

Risultato della ricerca: Contributo in rivista › Articolo in rivista › peer review

Abstract

The objective of IAS 22 (Revised 1993) is to prescribe the accounting treatment for business combinations. The Standard covers both an acquisition of one enterprise by another (an acquisition) and also the rare situation where an acquirer cannot be identified (a uniting of interests).

Titolo tradotto del contributo	[Autom. eng. transl.] IAS 22 presentation, Business combination
Lingua originale	Italian
pagine (da-a)	429-435
Numero di pagine	7
Rivista	IL CONTROLLO LEGALE DEI CONTI
Stato di pubblicazione	Pubblicato - 2002

Keywords

Aggregazioni di imprese
Business combinations
IAS 22
principi contabili internazionali

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title = "Presentazione IAS 22, Aggregazione di imprese (Business combination)",

abstract = "The objective of IAS 22 (Revised 1993) is to prescribe the accounting treatment for business combinations. The Standard covers both an acquisition of one enterprise by another (an acquisition) and also the rare situation where an acquirer cannot be identified (a uniting of interests).",

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KW - Business combinations

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KW - principi contabili internazionali

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KW - principi contabili internazionali

UR - http://hdl.handle.net/10807/36529

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Presentazione IAS 22, Aggregazione di imprese (Business combination)

Abstract

Keywords

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