+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Business accounting as a catalyst of information for the business model of business combination

Vol. 18, Iss. 35, SEPTEMBER 2015

Received: 1 December 2015

Accepted: 14 December 2015

Available online: 16 January 2016

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: 

Pages: 36-48

Plotnikov V.S. Plekhanov Russian University of Economics, Sevastopol Branch, Sevastopol, Russian Federation
vcplotnikov@yandex.ru

Plotnikova O.V. Plekhanov Russian University of Economics, Sevastopol Branch, Sevastopol, Russian Federation
vcplotnikov@yandex.ru

Importance The article deals with business combination processes regarded as a deal or other event, when the acquiring party assumes control over one or several businesses.
     Objectives The research substantiates the significance of business accounting as a catalyst of separate accounting types so to provide the information framework for the business model of business combination. We also define the business model as an accounting mechanism for recognizing investment processes to build the value of combined companies.
     Methods The research relies upon the international concept of integrated reporting, concept of consolidated financial statements, concept of fair value measurement.
     Results Business accounting shall be instrumental to recognize logic series of related activities as part of the business model of business combinations, thus keeping the financial capital providers abreast of the situation.
     Conclusions and Relevance The information model of business accounting helps understand the substance of the business model for business combination. The business accounting model is important as it helps recognize information on the business value creation in the time period throughout all business processes of the investing activity.

Keywords: management, group, interests, lobbyism, region, functional representation

References:

  1. Upchurch A. Upravlencheskii uchet: printsipy i praktika [Management Accounting: Principles and Practice]. Moscow, Finansy i Statistika Publ., 2002, 952 p.
  2. Primenenie MSFO: v 3 chastyakh [IFRS Application: in 3 parts]. Moscow, OOO Yunaited Press Publ., 2011.
  3. Edronova V.N., Mizikovsky E.A. Regulirovanie i uchet operatsii s tsennymi bumagami, vekselyami [Regulation of and accounting for transactions with securities, promissory notes]. Moscow, Finansy i Statistika Publ.,1996, 367 p.
  4. Needles B.E., Anderson H., Caldwell J.C. Printsipy bukhgalterskogo ucheta [Principles of Accounting]. Moscow, Finansy i Statistika Publ., 1997, 495 p.
  5. Ma R., Miller M.C. Conceptualizing the Liability. Accounting and Business Research, 1978, vol. 8, iss. 32.
  6. Moonitz M. The Changing Concept of Liabilities. Journal of Accountancy, 1960, May, pp. 41–46.
  7. Bulyga R.P., Mel'nik M.V. Audit biznesa. Praktika i problemy razvitiya: monografiya [Business audit. The practice and challenges of development: a monograph]. Moscow, YUNITI-DANA Publ., 2013, 263 p.

View all articles of issue

 

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

Journal current issue

Vol. 27, Iss. 6
June 2024

Archive