文章基本信息

标题：ACCOUNTING CONSOLIDATION OF THE BALANCE BY THE ACQUISITION METHOD
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作者：Milojević, Ivan ; Vukoje, Aleksandra ; Mihajlović, Milan 等
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：2013
页码：237-252
出版社：Food Distribution Research Society
摘要：The emergence and need for making the consolidated calculations is a significant issue in a modern financial reporting. For the consolidation needs is important to determine theoretically a group of enterprises, in its narrower and broader sense, and connections among enterprises within a group. Adducting a collective balance weakness is necessary to point out to a necessity of the following elements elimination: internal share in capital and the capital, internal receivables and liabilities, internal inter-results and internal incomes and expenditures. The main part of the paper refers to a method of subsidiary companies′ capital consolidation, by the acquisition method. Harmonized with the IFRS 3 Business Combinations were defined and also analysed the basic requirements for conduction of the acquisition method. There were also analysed the examples which refer to an initial consolidation and the consolidation termination.
关键词：balance;consolidation;accounting;enterprise