publication . Article . 2011

Economic and Accounting Issues Regarding Business Combination

Asalos Nicoleta; Georgescu Cristina Elena;
Open Access
  • Published: 01 Jan 2011 Journal: Ovidius University Annals, Economic Sciences Series, volume XI, issue 1 May, pages 110-114
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.
free text keywords: business combination, fair value, intangible asset, goodwill, jel:M41

• Professor, PhD. Maurice Chenevoy, Directeur de l' Institute Universitaire Profesionalise, Universite D'Auvergne, Clermont 1, Clermont - Ferrand, France;

• Professor, PhD. Jacky Mathonnat, Vice Recteur de L'Universite D'Auvergne, Clermont 1, Clermont - Ferrand, France;

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