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Economic and Accounting Issues Regarding Business Combination

Author

Listed:
  • Asalos Nicoleta

    („Ovidius” University of Constanta, Faculty of Economic Sciences)

  • Georgescu Cristina Elena

    („Ovidius” University of Constanta, Faculty of Economic Sciences)

Abstract

Some businesses units do not survives the competition and finally close the business. Hence the excessive competition became a very powerful cause of business combination. Elimination of competition means creating monopoly in the market. Adopting IFRS 3 was to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects.

Suggested Citation

  • Asalos Nicoleta & Georgescu Cristina Elena, 2011. "Economic and Accounting Issues Regarding Business Combination," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 110-114, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:110-114
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    More about this item

    Keywords

    business combination; fair value; intangible asset; goodwill;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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