THE ACCOUNTING REFLECTION OF MERGER OPERATIONS – THE GLOBAL EVALUATION METHOD

Autor:	Mihai Deju
Jazyk:	angličtina
Rok vydání:	2016
Předmět:	merger global evaluation reorganisation accounting methods Business HF5001-6182 Economics as a science HB71-74
Zdroj:	Studies and Scientific Researches: Economics Edition, Vol 0, Iss 23 (2016)
Druh dokumentu:	article
ISSN:	2066-561X 2344-1321
DOI:	10.29358/sceco.v0i23.362
Popis:	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 evaluation method for the accounting reflection of merger operations.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/3054bb382b884dd182ad3707add2c7fc Zobrazit plný text záznamu View record in DOAJ