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Accounting treatment of business combinations based on IFRS 3 (CROSBI ID 565744)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Perčević, Hrvoje ; Dražić Lutilsky, Ivana Accounting treatment of business combinations based on IFRS 3 // XXIII microCAD International Scientific Conference: Company Competitivness in XXI Century / Dobroka, Mihaly (ur.). Miskolc: University of Miskolc, 2009. str. 183-188

Podaci o odgovornosti

Perčević, Hrvoje ; Dražić Lutilsky, Ivana

engleski

Accounting treatment of business combinations based on IFRS 3

In recent decade the number of business combinations at national and international level has rapidly increased. Companies are undertaking or entering into business combinations in order to achieve certain financial or non-financial goals. Globalisation process imposed the new business conditions and made the undertaking the business combination much easier through the globalisation of financial markets. Large multinational companies are the main players at international level which undertaking the business combinations in order to growth and to increase efficiency. Although multinational companies, which are presence in almost all significant world markets, have many operating objectives besides growth, all these objectives are motivated by growth. Some typical business combinations objectives are increase in profitability, risk reduction by diversification, increase in stock market value, avoidance of economic restrictions, gain tax benefits, change in management and so on. Achieving growth by business combinations is much more rapid than achieving growth through internal means. Due to the globalisation of financial markets and business combinations at international level, the International Financial Reporting Standards have been developed. The basic aim of IFRS’s is to enable the comparison of financial statements of listed companies regardless the stock market at which the certain company is listed. All listed companies should apply IFRS’s in order to make their financial statements comparable at international level. Therefore, all listed companies should account business combinations by applying the same accounting method. IFRS’s prescribe the accounting treatment of business combinations which is a guide for accounting policies on business combinations. Business combinations can be undertaken by unlisted companies also. In that case, business combinations can be accounted by applying national accounting or financial reporting standards as well as IFRS’s if national institutional framework enables it.

business combinations; purchase method; IFRS 3

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Podaci o prilogu

183-188.

2009.

objavljeno

Podaci o matičnoj publikaciji

XXIII microCAD International Scientific Conference: Company Competitivness in XXI Century

Dobroka, Mihaly

Miskolc: University of Miskolc

978-963-661-866-7

Podaci o skupu

XXIII microCAD International Scientific Conference: Company Competitivness in XXI Century

predavanje

19.03.2009-20.03.2009

Miskolc, Mađarska

Povezanost rada

Ekonomija