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The 'Control Concept' and the 'Economic Substance' in Business Combinations : A theoretical and empirical evaluation of FASB/IASB concepts for business combinations

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abstract
   
type working paper (Deutsch)
   
keywords Acquisitions, Logit, IFRS 3, IFRS 10,
   
date of appearance 2012
review not reviewed
   
citation Gutsche, R. (2012). The 'Control Concept' and the 'Economic Substance' in Business Combinations: A theoretical and empirical evaluation of FASB/IASB concepts for business combinations.