THE ACCOUNTING REFLECTION OF MERGER OPERATIONS – THE GLOBAL EVALUATION METHOD
DOI:
https://doi.org/10.29358/sceco.v0i23.362Keywords:
merger, global evaluation, reorganisation, accounting methodsAbstract
Depending on the manner in which the evaluation of companies involved in merger operations is carried out, two methods are employed for the accounting reflection of merger operations: the net asset method and the global evaluation method. This article presents the characteristics of using the global evaluation method for the accounting reflection of merger operations.Downloads
Download data is not yet available.
Downloads
Published
31.07.2016
Issue
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 REFLECTION OF MERGER OPERATIONS – THE GLOBAL EVALUATION METHOD. Studies and Scientific Researches. Economics Edition, 23. https://doi.org/10.29358/sceco.v0i23.362
