文章基本信息

标题：Some accounting aspects of business combination
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作者：A. MONEA ; A. BĂNEŞ ; A. DAVID 等
期刊名称：Universitatea de Stinte Agricole si Medicina Veterinaria a Banatului Timisoara. Lucrari Stiintifice. Seria I. Management Agricol
印刷版ISSN：1453-1410
出版年度：2012
卷号：XIV
期号：3
页码：237-245
出版社：Universitatea de Stiinte Agricole si Medicina Veterinara a Banatului Timisoara
摘要：Business combination is an important issues of present period. A business combination is a transaction or event in which an acquirer obtains control of one or more businesses. A business is defined as an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return directly to investors or other owners, members or participants
关键词：acquier; acquiree; reporting; parent; subsidiary