Бизнес комбинации и консолидирани финансови отчети
Business combinations and consolidated financial reports

Summary/Abstract: Business combinations are con­nected to the merging of separate enterprises into one economical unit in some form. Business combination acquisition of distinctive net assets is where the acquired enterprise as a rule ceases its juridical independ­ence, i.e. it becomes a part of the enterprise which requires it, and this causes transformation. The second type of business combi­nation - acquisition of other enter­prise’s capital, is where the ac­quired enterprise preserves its juridi­cal independence and transforms into a daughter enterprise, and the enter­prise which requires it becomes the mother enterprise, and this causes consolidation. Such an acquisition could be made by applying two models: through the acquisition of 100% of the capital of the daughter enterprise and through the acquisi­tion of a part of the capital of the acquired enterprise, which part as­sures control of the enterprise which requires it with minor participation. The enterprise which has invested capital in the daughter enterprise provides useful information to the management regarding the results and perspective of the investment via consolidated financial reports re­garding the economic group.

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