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Valuation problems in acquisition accounting

Summary/Abstract: Fair valuation of acquired assets and liabilities is required to be processed on the day of business combination. That rule implies the way assets and liabilities of the combining entities are presented in financial statements after the day of the acquisition. The article presents the results of the complicated process of accounting for business combinations by applying the purchase method, with a particular focus on goodwill (or negative goodwill) disclosure in financial statements in consequence of the valuation process on the day of business combination.

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