Różnice w prezentacji połączeń spółek według polskiego i międzynarodowego prawa bilansowego
Differences in accounting for business combinations under Polish and international accounting regulations

Summary/Abstract: This article discusses the issue of accounting for business combinations under Polish and international accounting regulations. Future directions of the development of mergers will most likely continue to be connected with the capitol market. Polish companies will increasingly participate in the international labour market and international flows of capital. Accounting, being the language of business, has to face up to these challenges by providing presents and prospective investors with reliable and comparable information. Therefore accounting law is being improved in this respect. MSR 22 addressing the issue of business combinations, was superseded in 2005 by MSSF 3 „Business Combinations”. This new standard introduces the purchase method as the only method of accounting for business combinations. The article discusses the new approach.

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