Study on Accounting Regulation for Business Combinations

Running a business involves continuous growth. Such growth can be organic, stemming from resources created internally in the enterprise. However, in many cases an external development strategy is adopted, based on acquisition of other entities. Suc...

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Bibliographic Details
Main Author:	Soprych, Maciej
Format:	Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2016
Subjects:	ESCROW CONTINGENT LIABILITIES HOLDING INTANGIBLE ASSET EQUITY INSTRUMENT LIABILITY BROKERAGE BANKRUPTCY PROCEDURE EQUIPMENT ACCOUNTING INTANGIBLE ASSETS LIQUIDATION GOVERNMENT GRANT DEED ACQUISITION DATE CASH INFLOW STOCK VALUATION INTEREST INTEREST RATE PROPERTY RIGHTS OPTION EXCHANGE STOCK MARKET DISCOUNT RATE SUPERVISORY BOARD TAX BENEFIT BANK ACCOUNT REVENUES CAPITAL STRUCTURE TAX BENEFITS FINANCIAL STATEMENTS LOAN FINANCIAL STATEMENT DISCOUNT REPAYMENT PERIOD WARRANTS TAX RULES TAX INCOME TAX BANKRUPTCY BENEFICIARIES CREDITORS INTERNATIONAL BANK CASH FLOWS INSTRUMENTS MARKET PARTICIPANTS LEGAL SYSTEMS DERIVATIVES COMMERCIAL CODE MONETARY ASSET SETTLEMENT DATE LIQUIDATIONS ECONOMIC TRANSACTIONS CONTRACTS TRADING OPTIONS MARKETS LIMITED PARTNERSHIPS DEBT RETURN SETTLEMENT PUBLIC FINANCE PUBLIC MARKET SEPARATE ASSET FIXED ASSET LOANS INVENTORIES DUE DILIGENCE FINANCE FUTURE CASH FLOWS MARKET PRICE TAXES CONTINGENT LIABILITY EXPENDITURE TRANSACTIONS IPO INTERNATIONAL STANDARDS PREPAYMENTS EQUITY INCOME TAXES TRANSACTION INVESTORS VALUE OF ASSETS INVESTMENT LOAN PAYMENT OBLIGATION DERIVATIVE MARKET CONDITIONS MARKET PRICES FUTURE MOBILE PHONE RETURNS ACTIVE MARKET MONETARY ASSETS FINANCIAL INSTRUMENTS CONTRACT CAPITALIZATION REPAYMENT EXPENDITURES DEBT SECURITIES AMORTIZATION PROPERTY FAIR VALUE ISSUANCE PROPERTIES SHARES BALANCE SHEET MARKET MINORITY SHAREHOLDERS MARKET VALUE LEASE AGREEMENTS INTANGIBLES SECURITIES LEASE AGREEMENT COMMERCIAL LAW ACCOUNTING STANDARD BANK ACCOUNTS SINGLE ASSETS SHAREHOLDERS AMORTIZATION METHOD INSURANCE RENT PAYMENTS EQUITY INSTRUMENTS INTERESTS GOODS INVESTOR FIXED ASSETS SECURITY INTANGIBLE LEGAL SYSTEM ACCOUNTING STANDARDS LOSS STATEMENT STOCK EXCHANGE INVESTMENT SHARE CIVIL LAW BANKRUPTCIES VALUATION TECHNIQUES FINANCIAL INFORMATION DISCOUNTS TANGIBLE ASSETS INTERNATIONAL STANDARD FINANCIAL ASSETS REVENUE PROFIT WAREHOUSES INVESTMENTS INTELLECTUAL PROPERTY JOINT STOCK COMPANIES SHAREHOLDER MARKET PARTICIPANT INSTRUMENT BANKING LAW PROFITS LIMITED LIABILITY LIABILITIES ARREARS JOINT STOCK COMPANY GUARANTEE LEGAL RIGHTS CONSUMER PROTECTION CASH FLOW SWAP
Online Access:	http://documents.worldbank.org/curated/en/2016/06/26440814/study-accounting-regulation-business-combinations http://hdl.handle.net/10986/24803

Internet

http://documents.worldbank.org/curated/en/2016/06/26440814/study-accounting-regulation-business-combinations
http://hdl.handle.net/10986/24803

Study on Accounting Regulation for Business Combinations

Internet

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