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Problems in Identifying, Recognizing and Measuring the Identifiable Assets Acquired, Liabilities Assumed, and Any Non-controlling Interest in a Business Combination

Author

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  • Diyan Ganchev

    (University of Economics - Varna)

Abstract

This study focuses on issues related to the initial recognition and measurement of identifiable assets acquired, liabilities assumed and any non-controlling interest in a business combination. The object of consideration is the existing regulations in International Accounting Standards. Attention is paid to problems in identifying intangible assets as a sensitive area of financial reporting.

Suggested Citation

  • Diyan Ganchev, 2018. "Problems in Identifying, Recognizing and Measuring the Identifiable Assets Acquired, Liabilities Assumed, and Any Non-controlling Interest in a Business Combination," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(1), pages 284-294, October.
    • Handle: RePEc:vra:journl:v:7:y:2018:i:1:p:284-294
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    File URL: http://www.su-varna.org/izdanij/2018/EconomicSciencesSeries_2018_1/284-294.pdf
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    More about this item

    Keywords

    business combinations; fair value; intangible assets; identification of intangible assets;
    All these keywords.

    JEL classification:

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

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