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  • 标题:Some accounting aspects of business combination
  • 本地全文:下载
  • 作者:A. MONEA ; A. BĂNEŞ ; A. DAVID
  • 期刊名称:Universitatea de Stinte Agricole si Medicina Veterinaria a Banatului Timisoara. Lucrari Stiintifice. Seria I. Management Agricol
  • 印刷版ISSN:1453-1410
  • 出版年度:2012
  • 卷号:XIV
  • 期号:3
  • 页码:237-245
  • 出版社:Universitatea de Stiinte Agricole si Medicina Veterinara a Banatului Timisoara
  • 摘要:Business combination is an important issues of present period. A business combination is a transaction or event in which an acquirer obtains control of one or more businesses. A business is defined as an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return directly to investors or other owners, members or participants
  • 关键词:acquier; acquiree; reporting; parent; subsidiary
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