期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2011
卷号：3
页码：64-69
语种：English
出版社：Universitaria Craiova
摘要：Acknowledgements: - "This work was supported by CNCSISUEFISCU,project number 861/19.01.2009,PN II-IDEI 393/2008".Market economy in Romania bring corporate takeovers and acquisitions.A purchase or acquisition of capital is the first mega-budget project,because a commercial entity might decide to take another business entity only if it increases shareholder wealth.Looking at this strictly from the perspective of accounting information,we believe that the role of evaluation in this case is crucial,especially if we consider the need for rigorous knowledge level of this "wealth" of shareholders,as well as actual or potential growth opportunities Upon completion of the equity in the combination process itself,an aspect that we intend to clarify it.Romanian regulations do not provide merger entity for the purposes of assessing global asset assessment to reveal potential synergies,something which we consider it appropriate to highlight the critical manner.
关键词：critical;combination of entities;evaluation;merger;fair value;corporate interest
