ИНФОРМАЦИОНА МОЋ БИЛАНСА СПАЈАЊА У ФУНКЦИЈИ СХВАТАЊА ЗНАЧАЈА И ПРИМЈЕНЕ ПРАВИЛА БИЛАНСИРАЊА
THE MERGER BALANCE INFORMATION POWER IN FUNCTION OF UNDERSTANDING IMPORTANCE AND APPLICATION OF THE BALANCING RULES

Summary/Abstract: During the lifecycle, companies can experience a change of the business status. Status changes represent a way of company reorganization, and one of these changes is joining which has two forms: mergers with acquisition and mergers with establishment. Merger transaction includes business combination as well, if it meets the business conditions. Merger motives are numerous and various, and the most common motive for mergers is the possibility of achieving synergy. The regulatory framework governing this area is quite broad, diversified and created by various institutions. After the merger, it is important to present to the users all relevant information about the company condition through the financial statements, wherein it is necessary to respect relevant balancing rules for mergers of companies. Balancing mergers represents a very interesting area of accounting practice, because it is all about one special event which happens once or never in the company lifecycle, and which can but need not to be a business combination, so the problem of applying the balancing rules becomes even more sophisticated.

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