Comptabilité et stratégie de regroupement: mouvements de concentration et création de valeur

Jean Montier

ACCRA, 2001, vol. 7, issue 1, 23-40

Abstract: The accounting expression of mergers may be carried out either under the purchase method or under the pooling method. The differences in the accounting processing between both approaches have a direct effect on the presentation of the consolidated financial statements. At a time when many managers seek to create value for the shareholders, the choice of a consolidation method may become part of a strategic decision.

Keywords: merger; accounting group; purchase method; pooling of interest; economic value added; international accounting harmonization (search for similar items in EconPapers)
Date: 2001
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