Accounting for and Disclosure of Business Combinations
作者:
T. A. LEE,
期刊:
Journal of Business Finance&Accounting
(WILEY Available online 1974)
卷期:
Volume 1,
issue 1
页码: 1-21
ISSN:0306-686X
年代: 1974
DOI:10.1111/j.1468-5957.1974.tb00848.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Based upon an extensive analysis of the published financial reports of one hundred of the largest companies in Britain, this paper comments on the degree of disclosure of business combinations and disposals during the last decade. It reveals a situation of significant variability, apparently requiring a radical change in approach from almost complete flexibility to rational uniformity.
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