MERGER ACCOUTING FOR COMPANIES
Companies, especially nowadays, are characterized through great mobility, fast circulation of capital, occurring in their chase for profit. In this context, companies look for alliances, economical and political assistance. These objectives can materialize through merging of companies. The merge...
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| Format: | Article |
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Academica Brâncuşi
2014-05-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2014-02/18_Suciu%20Gheorghe.pdf |
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doaj-9995959f9b6c404a9f313355eab4f1d82020-11-25T00:31:02ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie 1844-70071844-70072014-05-0122135 142MERGER ACCOUTING FOR COMPANIESSUCIU GHEORGHE 0“Dimitrie Cantemir” Christian University Braşov, Romania Companies, especially nowadays, are characterized through great mobility, fast circulation of capital, occurring in their chase for profit. In this context, companies look for alliances, economical and political assistance. These objectives can materialize through merging of companies. The merger can be internal (between Romanian companies) or transboundary, which includes foreign companies. In order to correctly reflect these events, the merger operations must be regulated and must respect national and international regulations. One important request concerning the merger operations is that the accounting values of the assets, debts and ownership equity must be brought to the present financial value.http://www.utgjiu.ro/revista/ec/pdf/2014-02/18_Suciu%20Gheorghe.pdf mergerdivisionnet assetsfair market valueacquired companyacquiring company |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
SUCIU GHEORGHE |
| spellingShingle |
SUCIU GHEORGHE MERGER ACCOUTING FOR COMPANIES Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie merger division net assets fair market value acquired company acquiring company |
| author_facet |
SUCIU GHEORGHE |
| author_sort |
SUCIU GHEORGHE |
| title |
MERGER ACCOUTING FOR COMPANIES |
| title_short |
MERGER ACCOUTING FOR COMPANIES |
| title_full |
MERGER ACCOUTING FOR COMPANIES |
| title_fullStr |
MERGER ACCOUTING FOR COMPANIES |
| title_full_unstemmed |
MERGER ACCOUTING FOR COMPANIES |
| title_sort |
merger accouting for companies |
| publisher |
Academica Brâncuşi |
| series |
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| issn |
1844-7007 1844-7007 |
| publishDate |
2014-05-01 |
| description |
Companies, especially nowadays, are characterized through great mobility, fast circulation of capital, occurring in
their chase for profit. In this context, companies look for alliances, economical and political assistance. These objectives can
materialize through merging of companies. The merger can be internal (between Romanian companies) or transboundary,
which includes foreign companies. In order to correctly reflect these events, the merger operations must be regulated and must
respect national and international regulations. One important request concerning the merger operations is that the accounting
values of the assets, debts and ownership equity must be brought to the present financial value. |
| topic |
merger division net assets fair market value acquired company acquiring company |
| url |
http://www.utgjiu.ro/revista/ec/pdf/2014-02/18_Suciu%20Gheorghe.pdf |
| work_keys_str_mv |
AT suciugheorghe mergeraccoutingforcompanies |
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