Abstract
In this thesis I wish to "enlight the most substantial consequences of the introduction of IFRS 3 Revised compared to IFRS 3 for the companies using IFRS". This clarity will be established through the following sub points: The throretical foundation for the annual report, the accounting treatment of the merger of companies, an analysis of selected consequences of the changes in IFRS 3 Revised, a discussion of the utility of the accounting treatment of the merger of companies
Educations | MSc in Auditing, (Graduate Programme) Final Thesis |
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Language | Danish |
Publication date | 2009 |
Number of pages | 108 |