Original scientific paper

Eva Mijatović ; Sveučilište u Splitu, Sveučilišni odjel za stručne studije, Split, Hrvatska

Abstract

Restructuring a company by M&A in the final phase requires very complicated process of accounting in the financial statements of the acquirer. This paper will present accounting investment in long term asset: the accounting for investments in associates using the Equity Method according to IAS 28, calculation of investment by Cost Method according to IAS 27, Fair value accounting method according to IAS 39, as also accounting treatment of goodwill. The significant roles in accounting of restructuring the company by M&A have Consolidated Financial Statements and this paper will present the consolidation procedure of financial statements.

Keywords

restructuring; mergers; acquisitions; goodwill; consolidation

Hrčak ID:

130262

URI

https://hrcak.srce.hr/130262

Publication date:

1.12.2012.

Article data in other languages: croatian

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