期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2011
卷号：11
期号：2(14)
页码：81-85
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：The aim of this paper is to present the concept of combining businesses as a possible solution for companies to overcome the effects of the economic crisis. Combining companies is approached from the point of view of accountancy, therefore presenting the accounting method, the modality of identifying of the acquirer, the evaluation and allotment of the costs of the operation.
关键词：combining companies; acquisition cost; acquisition method; trading fund
