The Resource Fair value v acquisition cost

Fair value v acquisition cost

Label
Fair value v acquisition cost
Title
Fair value v acquisition cost
Creator
Subject
Language
eng
Summary
After years of discussions the German Commercial Code has been adapted by the Act to Modernise Accounting Law, which came into force on 29 May 2009. The adoption of the fair value approach as an alternative to the tried and tested acquisition cost principle formed one disputed issue during the legislative procedure. The author compares international fair value with the German acquisition cost principle, in order to find out whether the fair value approach would have constituted an enrichment or a burden for German accounting practice
Citation source
In: The tax journal. - Croydon. - (2009),
http://library.link/vocab/creatorName
Goldau, D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • accounting
  • tax reform
  • fair value
  • basis
Label
Fair value v acquisition cost
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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