The 'Control Concept' and the 'Economic Substance' in Business Combinations : A theoretical and empirical evaluation of FASB/IASB concepts for business combinations
Type
working paper
Date Issued
2012
Author(s)
Language
German
Keywords
Acquisitions
Logit
IFRS 3
IFRS 10
HSG Classification
contribution to scientific community
Refereed
No
Subject(s)
Eprints ID
209746