COMBINING COMPANIES – A SOLUTION FOR OVERCOMING THE ECONOMIC CRISIS EFFECTS
Nicoleta Cristina MATEI ()
Additional contact information Nicoleta Cristina MATEI: The International and Domestic Business Relations, Finance and Banking, the Romanian-American University, Bucharest, Romania
The aim of this paper is to present the concept of combining businesses as a possible solution for companies to overcome the effects of the economic crisis. Combining companies is approached from the point of view of accountancy, therefore presenting the accounting method, the modality of identifying of the acquirer, the evaluation and allotment of the costs of the operation.