Purpose: The purpose of this paper is to study how two accounting professors at a German university dealt with their denazification, a process carried out by the Allied Forces following the Second World War to free German society from Nazi ideology. It is argued that the professors carried a...

This instructional resource familiarizes students with the accounting for business combinations under IFRS 3 and illustrates the uncertainty and professional judgment involved in asset valuation and consolidation. First, students need to assess the quality of information generated under IFRS 3...