Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Concept of financial capital business combination
Available online: 23 December 2013 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
On the bases of the integrated report is the idea on the formation of information on value creation process in time. If to consider business combination as the transaction which is carried out in the active market, on business combination, it is a striking example of reflection of process of formation of "new" cost of the capital of the parent company, process of transformation of the financial capital, i.e. process of transformation of financial investments in the consolidated capital of group. The opinion of authors concerning reflection of market terms of transaction on business combination. In other words, represents the beginning of research on reflection of process of business combination and value creation in time are presented in the article. Keywords: integrated reporting, business combinations, concept of financial capital, investment process of creating value over time, option, monetary assets |
ISSN 2311-9381 (Online)
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