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  <controlfield tag="008">210402s9999    xx            000 0 und d</controlfield>
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   <subfield code="a">Burton, John C.</subfield>
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   <subfield code="a">Accounting for business combinations :</subfield>
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  <datafield tag="245" ind1=" " ind2="2">
   <subfield code="b">A practical and empirical comment</subfield>
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   <subfield code="c">John C. Burton</subfield>
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   <subfield code="b">Financial Executives Research Foundation</subfield>
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   <subfield code="c">1970</subfield>
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   <subfield code="a">Covers a broad range of transactions and draws on a variety of accounting literature to amplify the text in FASB Accounting Standards CodificationTM Topic 805, Business Combinations, and Topic 350, Intangibles Goodwill and Other, for U.S. standards, and International Financial Reporting Standards 3, Business Combinations, and International Accounting Standard 38, Intangible Assets, for international standards, as issued by the International Accounting Standards Board.</subfield>
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   <subfield code="a">Consolidation and merger of corporations,Củng cố và hợp nhất công ty kinh doanh</subfield>
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   <subfield code="x">Accounting,Kế toán</subfield>
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   <subfield code="a">Hải</subfield>
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   <subfield code="a">Trung tâm Học liệu Trường Đại học Cần Thơ</subfield>
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