Within the scientific approach I have undertaken in this paper, I have proposed to analyze the extent to which the new accounting values adopted for the evaluation of fixed assets, in view of their relation to financial statements, may serve the informational needs of all financial information...

Some businesses units do not survives the competition and finally close the business. Hence the excessive competition became a very powerful cause of business combination. Elimination of competition means creating monopoly in the market. Adopting IFRS 3 was to improve the relevance, reliability...