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Keywords: changes in ownership interests
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2017) 32 (4): 101–127.
Published: 01 November 2017
..., and accounting for acquisitions. The case also presents rich issues in accounting for changes in ownership interests with and without gain of control. The announcement “Heineken gulps Tiger after takeover approved” 1 on September 28, 2012 effectively brought to a close the battle over Asia...
Includes: Supplementary data