Połączenia jednostek gospodarczych w świetle nowelizacji Międzynarodowego Standardu Sprawozdawczości Finansowej nr 3 oraz ustawy o rachunkowości
Business combinations in the light to changes to the International Financial Reporting Standards and the Polish Accounting Act

Summary/Abstract: The date of finishing the work on the revised IFRS 3 „Business Combination” by the International Accounting Standard Board almost coincided with the date on which the amendment of the Accounting Act was enacted. Both documents introduce some changes in the accounting aspects of business combinations. The paper presents the background of the work on both documents and main changes that were made in them.

• Details
• Contents