Valuation problems in acquisition accounting

• Authors: Maruszewska, Ewa

Abstracts

EN

Fair valuation of acquired assets and liabilities is required to be processed on the dayof business combination. That rule implies the way assets and liabilities of the combiningentities are presented in financial statements after the day of the acquisition. Thearticle presents the results of the complicated process of accounting for business combinationsby applying the purchase method, with a particular focus on goodwill (or negativegoodwill) disclosure in financial statements in consequence of the valuation processon the day of business combination.

Keywords

EN

połączenia metodą nabycia; połączeniu przez przejęcie; acquisition accounting

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2009
• Volume: 2009(53(109))

Contributors

author

Maruszewska, Ewa