Računovodstvene metode obračuna ulaganja za potrebe izrade finansijskih izvještaja poslovnih kombinacija
Methods of Accounting for Investments and Preparation of Financial Statements of the Business Combinations

Summary/Abstract: Companies can invest their assets in other companies, for a short term or long term, with or without decision-making in enterprises in which the assets are invested. The subject matter of this paper is accounting for investments in other companies and its financial reporting. With the aim of efficient and effective use of scarce resources, business decision makers use a variety of information but most often the information presented in the financial statements. The aim of writing this paper is to highlight the importance of preparation and public presentation of the financial statements of business combinations, as systematic review of financial position and business performance of economic entity which is a result of business combinations of two or more legal entities related to intercompany investments. In terms of the existence of a group of legal entities related to investments that the acquirer company provides an active role in the acquired entity, preparation and presentation of consolidated financial statements is essential for forming and expressing opinions on the financial state and business success of group, because separate financial statements of the parent and its subsidiary entities are not sufficiently representative to make business decisions.

• Details
• Contents