Home  Journals  International Accounting  9(159) - 2011 March

The structuring of forms and types of business combinations in accordance with IFRS 3 «Business Combinations»

Available online: 2 March 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

The article deals with the form of a business combination: with education and without a legal entity. Questions of a business combination disclosed in the international standard IFRS 3 «Business Combinations», the main purpose of which - is to increase the reliability and comparability of information about a business combination. The article deals with various kinds of associations of companies according to their forms of association.

Keywords: identifying a business combination, method of accounting, application of the purchase method, cost of a business combination, acquirer’s contingent liabilities, пoodwill, business combination achieved in stages

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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