ASSESSMENT AND ACCOUNTING INFORMATIONSPECIFICTO COMBINATIONOF ENTITIES, INTHECURRENT ECONOMICCONTEXT

Daniel Goagara, Sorinel Domnisoru and Sorin Vînatoru
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Sorin Vînatoru: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2011, vol. 3, issue 39, 64-69

Abstract: Market economy in Romania bring corporate takeovers and acquisitions. A purchase or acquisition of capital is the first mega-budget project, because a commercial entity might decide to take another business entity only if it increases shareholder wealth. Looking at this strictly from the perspective of accounting information, we believe that the role of evaluation in this case is crucial, especially if we consider the need for rigorous knowledge level of this "wealth" of shareholders, as well as actual or potential growth opportunities Upon completion of the equity in the combination process itself, an aspect that we intend to clarify it. Romanian regulations do not provide merger entity for the purposes of assessing global asset assessment to reveal potential synergies, something which we consider it appropriate to highlight the critical manner.

Keywords: ritical; combination of entities, evaluation, merger, fair value, corporate interest (search for similar items in EconPapers)
JEL-codes: G33 M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:3:y:2011:i:39:p:64-69

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