Publication: Opţiuni şi politici contabile privind combinările de întreprinderi
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Academia de Studii Economice din Moldova
Abstract
Description
The key elements of the definition of business group are business and control. If the transaction meets the key elements of the business group accounted by the purchase method. The author of the present article examined the steps to take in a business combination, highlighting the difficult times in which it is necessary to apply professional judgment.
Keywords
combinare de întreprindere, metoda achiziţiei, ntreprindere, dobânditor, control, valoarea justă, fond comercial