The objective of IAS 22 (Revised 1993) is to prescribe the accounting treatment for business combinations. The Standard covers both an acquisition of one enterprise by another (an acquisition) and also the rare situation where an acquirer cannot be identified (a uniting of interests).
Sottoriva, C., Presentazione IAS 22, Aggregazione di imprese (Business combination), <<IL CONTROLLO LEGALE DEI CONTI>>, 2002; (3): 429-435 [http://hdl.handle.net/10807/36529]
Presentazione IAS 22, Aggregazione di imprese (Business combination)
Sottoriva, Claudio
2002
Abstract
The objective of IAS 22 (Revised 1993) is to prescribe the accounting treatment for business combinations. The Standard covers both an acquisition of one enterprise by another (an acquisition) and also the rare situation where an acquirer cannot be identified (a uniting of interests).
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