Based on the Cost/benefit Concept, It Is Not Necessary for Management

question 106

True/False

Based on the cost/benefit concept, it is not necessary for management to consider the moral implications of replacing human resources with electronic resources.

Grasp the determination of acquirer and acquiree in business combinations and the implications for financial reporting.

Understand the legal and strategic defense mechanisms against hostile takeovers.

Know the requirements and considerations for identifying control in business combinations under IFRS.

Understand and apply the accounting treatment for both the acquisition of shares and the acquisition of net assets in business combinations.