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Article 2017

Zysk na okazyjnym nabyciu czy ujemna wartość firmy?

Authors / editors: Olga Grzybek

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The paper presents the re ections on economic content of the excess of fair value of net assets acquired in a business combination over the purchase price. Methodology – Literature review and analysis of accounting law. Findings – The excess of fair value of acquired …

DOI: 10.18276/frfu.2017.88/1-04 · ISSN: 2450-7741

Article 2016

Ujawnienia na temat połączenia spółek w sprawozdaniach finansowych spółek publicznych – wyniki badań

Authors / editors: Magdalena Janowicz

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – assessment of the scope and quality of information about mergers disclosed in financial statements of Polish public companies. Design/methodology/approach – content analysis of financial statements and current reports of public companies, research questionnaire, dedu…

DOI: 10.18276/frfu.2016.2.80/1-07 · ISSN: 2450-7741