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Merger Accouting For Companies

Author

Listed:
  • SUCIU GHEORGHE

    (“Dimitrie Cantemir” Christian University Brasov, Romania)

Abstract

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.

Suggested Citation

  • Suciu Gheorghe, 2014. "Merger Accouting For Companies," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 135-142, April.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:2:p:135-142
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