Accounting Research on Mergers and Acquisitions

Author: Wang Zhi'an
Publisher:
Publish Date: 2006-05-01
Features: This book primarily focuses on the International Financial Reporting Standards to provide a comprehensive and systematic explanation of the fundamental theories and practices of business combinations and consolidated financial statements. Specific content includes: business mergers, preparation of consolidated financial statements on the acquisition date, internal transactions of inventory between parent and subsidiary companies, internal transactions of long-term assets between parent and subsidiary companies, etc.