期刊名称:The USV Annals of Economics and Public Administration
印刷版ISSN:2344-3847
出版年度:2012
卷号:11
期号:2
页码:81-85
语种:English
出版社:Editura Universitatii Ştefan cel Mare din Suceava
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.