Naslov
Računovodstvo pripajanja i spajanja društva
(Accounting of companies' mergers and amalgamations)

Autori
Žic, Ivan

Izvornik
Računovodstvo, revizija i financije (0353-8087) XV (2005), 2; 109-117

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pregledni rad, znanstveni

Ključne riječi
Poduzeća; računovodstvo; poslovno pripajanje i spajanje
(Companies; accounting; business mergers and amalgamations)

Sažetak
By means of investing into other companies, the companies-investors the control of the operations and net assets of such companies. In the sense of accounting, various combinations of business mergers can be created here. The company over which a control has been acquired, dependent on the decision of acquirer, can continue with its operations, especially the company under control of a acquiring company, but it can also be merged to acquiring company. The merger and amalgamation of companies is an especial part of business combinations when the acquired company is merged to the acquiring company or the acquired company is amalgamated with the acquiring company. Those are the procedures of merger or amalgamation of the net assets which should bi conducted in accordance with accounting regulation and the regulation on companies taking into consideration also possible effect on tax liabilities.

Izvorni jezik
Hrvatski

Znanstvena područja
Ekonomija

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