Recognition of non-controlling interest in consolidated financial statements based on property rights
Year of publication: |
Nov 2017
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Authors: | Casajus, André ; Labrenz, Helfried |
Published in: |
Review of law and economics : publ. in cooperation with European Association of Law and Economics .... - Berlin : De Gruyter, ISSN 1555-5879, ZDB-ID 2191851-X. - Vol. 13.2017, 3, p. 1-23
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Subject: | consolidation | majority requirements | property rights | Shapley value | Kooperatives Spiel | Cooperative game | Sachenrecht | Law of property | Konzernabschluss | Consolidated financial statements | Shapley-Wert | IFRS |
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