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Economic and Accounting Issues Regarding Business Combination

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Author Info

  • Asalos Nicoleta

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

  • Georgescu Cristina Elena

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

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    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.

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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumate2011p1.pdf
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    Bibliographic Info

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): XI (2011)
    Issue (Month): 1 (May)
    Pages: 110-114

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    Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:110-114

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    Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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    Related research

    Keywords: business combination; fair value; intangible asset; goodwill;

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