Accounting and business regulation for the transformation of commercial companies over the last twenty years has crystallized into five developmental stages. By analyzing and comparing the legal and accounting concepts, we can say that the last stage is characterized by an extensive choice of...

In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new measurement of assets, liabilities and net assets with an...

In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new measurement of assets, liabilities and net assets with an...

In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new measurement of assets, liabilities and net assets with an...

The purpose of this paper is to explore, through M&As accounting policies, whether the Japanese adoption of IFRS is favorable for market participants. M&As are excellent prototypes for this study, because they have a substantial impact upon firms' financial statements. Additionally, Japanese M&A...

Czech standards for accounting solution conversions entities would have had restrict inconsistency actual regulation that the leads to uncontrolled right election, especially on base Czech accounting standards. Have had would more revere presumption perfection matter – fact content before law...

This article deals with changes and trends brought by IFRS 3 (revised 2008). However, the aim is not to describe all changes in their detail, rather the objective is to explain what is behind the changes and how to interpret new provisions in light of the evolution of accounting for business...

En este trabajo se abordan las principales particularidades asociadas al regimen del derecho de separacion de los socios disconformes en un proceso de fusion cooperativa. Al mismo tiempo, ante la reciente aprobacion del nuevo Plan General Contable, aprobado por Real Decreto 1514/2007, de 16 de...

The main topic of the paper is an experiment described by Hopkins, Houston and Peters published in Accounting Review in 2000. Their study concerned on impact of accounting method on judgement of analysts in case of accounting method selection for the business combination reporting. This...

In some of the continental European countries (e.g. France), there is a necessity to make a clear distinction between the legal issue of commerce fund (fonds de commerce, in French language), and the related accounting concept represented by goodwill. Fonds de commerce represents a set of...

The consensus in the merges idea conceptions is necessary to increase fairness (trustiness) and comparability of accounting information about business combinations. In the first case of merging independent companies and their accounting entities we can suppose, that the basic idea of merge is...