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pro vyhledávání: '"Gabriela Claudia Oncioiu"'
The presence of several legal entities within the same group entails the existence of as many independent accountants as there are companies. In accordance with IFRS 3 “business combinations,” the result is goodwill that will be recognized as a n
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::29f60325fdcfda7883c52197d79d458c
https://doi.org/10.4018/978-1-7998-4637-6.ch005
https://doi.org/10.4018/978-1-7998-4637-6.ch005
Creative accounting responds to the same issue faced by the management, but the answer lies at the boundary between the legal and de facto recording of the economic event, leaving accountants to create the entity's economic reality. The manager of th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a47ed0ebd96f15f8cb5ab9acf2016d6b
https://doi.org/10.4018/978-1-7998-0178-8.ch013
https://doi.org/10.4018/978-1-7998-0178-8.ch013