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Showing 1 to 1 of 1 for “"avanzo/disavanzo"”.
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La rappresentazione del valore nelle operazioni di Business Combination
The adoption of the IFRS 3 standard, and then of the IFSR 3R, has deeply affected the financial record and reporting of business combinations in common international practices, especially the Italian one. This study begins with the analysis of business combinations in compliance with the new IFRS …