THE ACCOUNTING TREATMENT OF THE VALUE DIFFERENCES RESULTED FROM THE EVALUATION OF COMPANIES INVOLVED IN THE MERGER PROCESS
Abstract
The financial accounting aspects concerning the reorganisation of companies by merger operations are of special interest, both for the specialists in the theory field and for those in the accounting practice taking into account the permanent changes and adaptions of the Romanian regulations to the European and international accounting framework. This article aims to approach the aspects concerning the accounting treatment of the value...
Paper Details
Title
THE ACCOUNTING TREATMENT OF THE VALUE DIFFERENCES RESULTED FROM THE EVALUATION OF COMPANIES INVOLVED IN THE MERGER PROCESS
Published Date
Jun 30, 2016
Citation AnalysisPro
You’ll need to upgrade your plan to Pro
Looking to understand the true influence of a researcher’s work across journals & affiliations?
- Scinapse’s Top 10 Citation Journals & Affiliations graph reveals the quality and authenticity of citations received by a paper.
- Discover whether citations have been inflated due to self-citations, or if citations include institutional bias.
Notes
History