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. Vom Wandel im Betrieblichen Rechnungswesen. Staat und Gesellschaft - jenseits von Angebot und Nachfrage. …
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combined effects of the new International Accounting Standards, IFRS 3, Business Combinations, and IAS 36 Impairment of Assets … standards. It critically discusses and compares the former UK and new IFRS policies for goodwill accounting demonstrating the …The accounting treatment of goodwill has been the source of much debate and controversy amongst standard setters and …
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