Huaneng Power International: Acquisition or the predecessor method? A decision on a business combination under common control
Business combinations under common control (BCUCC) are common restructuring arrangements carried out within groups of companies. However, an accounting policy choice exists. In the absence of an International Financial Reporting Standard (IFRS) on BCUCC, the receiving entity that acquired control of...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2024
|
| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/cases_coll_all/483 https://cmp.smu.edu.sg/case/6066 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Singapore Management University |
| Language: | English |