The paper at hand applies agent-based modeling and simulations (ABMS) as a tool to reconstruct and to analyze how the science system works. A Luhmannian systems perspective is combined with a model of decision making of individual actors. Additionally, changes in the socio-political context of...

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...