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Substans framför form vid omvända företagsförvärv

Research output: Contribution to specialist publication › Article

Published
Translated title of the contributionSubstance over form in reverse acquisitions
Publication date28/08/2004
Pages17-22
Number of pages6
JournalBalans
PublisherFAR
Volume30
Issue number8-9
<mark>Original language</mark>Swedish

Abstract

Discusses how to account for reverse acquisitions for the period between when Swedish national accounting standardas for business combinations was phased out and before the introduction of IFRS 3.