Accounting for mergers and acquisitions in Europe; a comparative study from an IAS perspective of accounting rules in Germany, the UK and tree Nordic countries

The number of business combinations is rapidly growing worldwide. 'Accounting for Mergers and Acquisitions in Europe' analyses the most heavily discussed accounting issues related both to group establishments and legal mergers (pooling accounting, goodwill, negative goodwill, minority interests, group reorganizations, etc.). The topics are discussed on the basis of IASB standards and EC Law, and the national accounting regulations in Germany, the United Kingdom, Denmark, Norway and Sweden are compared. This new book is essential reading for auditors, accountants, tax practitioners, accounting regulators and researchers who are interested in international and European accounting, as well as accounting issues related to mergers and acquisitions.