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Economic and Accounting Issues Regarding Business Combination


  • Asalos Nicoleta

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

  • Georgescu Cristina Elena

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


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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    References listed on IDEAS

    1. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    2. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    3. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
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    More about this item


    business combination; fair value; intangible asset; goodwill;

    JEL classification:

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


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