Kontrowersje wokół rozliczania fuzji w międzynarodowych standardach rachunkowości
Controversy over mergers accounting in the international accounting standards

Summary/Abstract: Mergers and acquisition are very a important form of capital concentration which are present in the contemporaneous economy. The identification of differentiations between those processes allows us to understand their nature. The presentation of the discussion on the pooling of interests method by understanding the essence of the merger allows us to formulate answers to the questions. The results of analysis can be applied in the elaboration on a proper method of presentation of merger in financial statements.

• Details
• Contents