PL EN


2011 | 1 | 1 | 207-216
Article title

Metody alokacji kosztu połączenia jednostek gospodarczych w rachunkowości międzynarodowej

Authors
Selected contents from this journal
Title variants
EN
METHODS OF THE COST OF THE BUSINESS COMBINATION ALLOCATIONS PRESENTED BY THE INTERNATIONAL ACCOUNTING STANDARDS
Languages of publication
PL
Abstracts
EN
In the last years there was many changes in American, international and polish accounting standards in account of the business combination. One from the main economic value which is needed for account this transaction is a cost of the business combination and its allocation on balance-sheet after combination. In the international accounting (the FASB’s, IASB’s views) there are three merits methods to solve this problem, as purchase method, acquisition method and the pooling of interests method. In case using each from these method, a cost of the business combination is different and value of assets of the acquirer are different. The main problem is with intangible assets, especially with goodwill. In the article compared influence of the cost allocation on the assets and capital. Author gives recommendations for changes polish accounting in this area.
Contributors
author
  • Uniwersytet Ekonomiczny w Katowicach, Katedra Rachunkowości
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-734725ca-fa56-4a38-b545-b498bdf29174
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