According to the EU Regulation n. 1606 of July 19th, 2002 to set up from January 1, 2005, companies listed on regulated markets in any member State of the Union have to copy with IAS/IFRS standards in the preparation of consolidated financial statements. Within the ongoing academic debate on the subject in question, this paper intends to systematize the evolution that is taking place in the field of the accounting standards adopted in E.U. with reference to intangibles emerging from business combinations, considering the transition from IAS 22 to IFRS 3, and subsequently to IFRS 3R.
The disclosure of intangibles in financial statements: emerging issues in IFRSs implementation
RUPO, DANIELA;SIDOTI, SALVATORE
2012-01-01
Abstract
According to the EU Regulation n. 1606 of July 19th, 2002 to set up from January 1, 2005, companies listed on regulated markets in any member State of the Union have to copy with IAS/IFRS standards in the preparation of consolidated financial statements. Within the ongoing academic debate on the subject in question, this paper intends to systematize the evolution that is taking place in the field of the accounting standards adopted in E.U. with reference to intangibles emerging from business combinations, considering the transition from IAS 22 to IFRS 3, and subsequently to IFRS 3R.File in questo prodotto:
Non ci sono file associati a questo prodotto.
Pubblicazioni consigliate
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
