Studies and Scientific Researches: Economics Edition (Jul 2016)

THE ACCOUNTING REFLECTION OF MERGER OPERATIONS – THE GLOBAL EVALUATION METHOD

  • Mihai Deju

DOI
https://doi.org/10.29358/sceco.v0i23.362
Journal volume & issue
Vol. 0, no. 23

Abstract

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Depending on the manner in which the evaluation of companies involved in merger operations is carried out, two methods are employed for the accounting reflection of merger operations: the net asset method and the global evaluation method. This article presents the characteristics of using the global evaluation method for the accounting reflection of merger operations.

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