Wpływ dokonań jednostek zależnych na wyniki finansowe grupy kapitałowej
Influence of subsidiaries performanceon financial results of a consolidated group

Summary/Abstract: The aim of the article is presenting important formal and merit determinants due to subsidiaries that are controlled by another entity, which influence the financial results of a capital group. A key problem is the qualification of subsidiaries combined by a consolidated financial statement. Another problem is a very subjective valuation of assets and liabilities of subsidiaries at the acquisition date. This valuation influences the goodwill acquired in the business combination or a gain from a bargain purchase. The parent cannot disclose the subsidiary in a consolidated financial statement, which is loss, to argue that this entity is not veritable for a group.

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