Accounting Aspects of Business Motives for Business Combinations Cover Image

Счетоводни аспекти на стопанските мотиви за осъществяване на бизнескомбинации
Accounting Aspects of Business Motives for Business Combinations

Author(s): Atanas Atanasov
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Съюз на учените - Варна
Keywords: business combinations; motives; accounting

Summary/Abstract: One of the main directions of the analysis of business combinations, are the motives behind them - the reasons that incite the participants in a transaction to implement integration processes. To a great extent, the motives for doing business combinations are behind the premium paid for many of the acquisitions that lead to the emergence of the accounting category "goodwill". The purpose of this article is to clarify the main groups of motives that underlie acquisitions and the relationship of these motives to the accounting treatment of business combinations. We suggest that not always the motives initially underpinned by the business combination can be metrified after the transaction and this makes them practically very difficult to assess. That is important in the implementation of accounting impairment of goodwill recognized as a result of business combinations.

  • Issue Year: 7/2018
  • Issue No: 2
  • Page Range: 107-114
  • Page Count: 8
  • Language: Bulgarian