Metoda nabycia a metoda łączenia udziałów w procesie łączenia jednostek gospodarczych – rozwiązania krajowe i międzynarodowe
Purchase method and merger method in the process of combinations – Polish and international solutions

Summary/Abstract: The aim of the article is to present the methods used in accounting for business combinations. This paper describes the purchase method and merger method according to Polish law and International Financial Reporting Standards. The article has been divided into five parts preceded by an introduction and followed by conclusions. In the individual parts describe following: − legal basis of the process of combination, − purchase method according to Polish accounting law, − merger method according to Polish accounting law, − comparison of these methods, − business combinations according to International Financial Reporting Standards.

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