Economic and Accounting Issues Regarding Business Combination

Asalos Nicoleta () and Georgescu Cristina Elena
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Asalos Nicoleta: „Ovidius” University of Constanta, Faculty of Economic Sciences
Georgescu Cristina Elena: „Ovidius” University of Constanta, Faculty of Economic Sciences

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 110-114

Abstract: Some businesses units do not survives the competition and finally close the business. Hence the excessive competition became a very powerful cause of business combination. Elimination of competition means creating monopoly in the market. Adopting IFRS 3 was to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects.

Keywords: business combination; fair value; intangible asset; goodwill (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:110-114

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