Metody alokacji kosztu połączenia jednostek gospodarczych w rachunkowości międzynarodowej

• Authors: Halina Buk

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.

Keywords

EN

INTERNATIONAL ACCOUNTING STANDARDS; METHODS OF THE COST

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 207-216

Contributors

author

Halina Buk

• Uniwersytet Ekonomiczny w Katowicach, Katedra Rachunkowości