Business combinations:To improve goodwill accounting is a long-lasting challenge that touches not only the still controversial debate about the subsequent measurement of the acquired goodwill, where research is highly appreciated to move forward on this path. Very much in line with the prior point,...
To justify the water quality category, we used the WAF guideline. Since the data regarding the inflows and outflows are often estimated, the accuracy of the data needs to be described. This is done by declaring whether the flows are measured, calculated, or estimated. The operational model ...