THE ACCOUNTING TREATMENT OF THE VALUE DIFFERENCES RESULTED FROM THE EVALUATION OF COMPANIES INVOLVED IN THE MERGER PROCESS

Mihai Deju

doi:10.29358/sceco.v0i0.346

THE ACCOUNTING TREATMENT OF THE VALUE DIFFERENCES RESULTED FROM THE EVALUATION OF COMPANIES INVOLVED IN THE MERGER PROCESS

Authors

Mihai Deju

DOI:

https://doi.org/10.29358/sceco.v0i0.346

Keywords:

merger, reorganisation, evaluation, accounting

Abstract

The financial accounting aspects concerning the reorganisation of companies by merger operations are of special interest, both for the specialists in the theory field and for those in the accounting practice taking into account the permanent changes and adaptions of the Romanian regulations to the European and international accounting framework. This article aims to approach the aspects concerning the accounting treatment of the value differences created as a result of the evaluation of the companies involved in merger operations.

Downloads

Download data is not yet available.

Downloads

Published

30.06.2016

Issue

2016: Special issue, June 2016

Section

Articles

License

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

How to Cite

Deju, M. (2016). THE ACCOUNTING TREATMENT OF THE VALUE DIFFERENCES RESULTED FROM THE EVALUATION OF COMPANIES INVOLVED IN THE MERGER PROCESS. Studies and Scientific Researches. Economics Edition. https://doi.org/10.29358/sceco.v0i0.346