Doktrynalne i normatywne uję cie
powiązań podmiotów gospodarczych
Doctrinal and normative approach to business combinations
Author(s): Marzena TatarskaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The aim of the article was demonstrating types of relations between business enterprises, starting with the most informal ones, through cooperative forms, to mergers and acquisitions. The relations were presented from the doctrinal perspective taken by management science, which describes economic practice, and from the normative perspective of current accounting, tax and economic regulations. A diversity of interpretations and applied terminology was presented.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2005
- Issue No: 28
- Page Range: 207-222
- Page Count: 15
- Language: Polish