Issues in identification of a business combination under the accounting standards
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In the last five years significant changes were introduced to the international accountingstandards, which regulate accounting for business combinations. Polish AccountingAct was amended in 2008, but in this area, the international standards have not beenadopted in full. Existing domestic and international standards regulate the main issues inapplying the purchase method, from point of view of the acquirer. However many controversialquestions remain, such as qualification of the businesses combined, fixing anacquisition date, identifying an acquirer. The article offers a brief discussion of theseproblems.
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