THE ACCOUNTING REFLECTION OF MERGER OPERATIONS – THE GLOBAL EVALUATION METHOD

THE ACCOUNTING REFLECTION OF MERGER OPERATIONS – THE GLOBAL EVALUATION METHOD

Depending on the manner in which the evaluation of companies involved in merger operations is carried out, two methods are employed for the accounting reflection of merger operations: the net asset method and the global evaluation method. This article presents the characteristics of using the global...

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Bibliographic Details
Main Author: Mihai Deju
Format: Article
Language:English
Published: University of Bacău 2016-07-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
merger
global evaluation
reorganisation
accounting methods
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/362

Internet

http://sceco.ub.ro/index.php/SCECO/article/view/362

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