Doctrinal and normative approach to business combinations Cover Image

Doktrynalne i normatywne uję cie powiązań podmiotów gospodarczych
Doctrinal and normative approach to business combinations

Author(s): Marzena Tatarska
Subject(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.

  • Issue Year: 2005
  • Issue No: 28
  • Page Range: 207-222
  • Page Count: 15
  • Language: Polish