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3 Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

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Czynnik ludzki a wzrost wartości przedsiębiorstw w procesach fuzji i przejęć

Gąsior A.

Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

2004

Nr 43, t. 2

1185-1192

The article presents how important are cultures of organization or managers from enterprise in process of M&A. When enterprises didn't make some analysis of cultures of organization they fail. A lot of delves verified that ignored people inside enterprises brings many failures. Even big firms hits of bad treatment to people during M&A.

Różnice w procesach fuzji i przejęć między dużymi a małymi i średnimi przedsiębiorstwami w Polsce

Mertens B., Neumann E.

Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

2003

Nr 41

177-183

Differences in merger and takeover between large and small and medium size businesses in Poland. The paper is an attempt to identify differences in merger and takeover procedures that apply to large businesses and those that apply to small and medium size businesses. There are certain differences in the background, procedure and its consequences, financing and methods of appraisal.

Metody rozliczania w księgach rachunkowych transakcji fuzji i przejęć spółek kapitałowych

Kisielewska M.

Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

2003

Nr 41

275-287

Considering mergers and acquisitions various issues have to be discussed. Among others they cover economics, legal, social, tax and accounting aspects. The main aim of this paper is to introduce the elementary principles of accounting for mergers and acquisitions. The basis for this study is law regulation provided by the act on accounting amended in November 9, 2000 and Commercial Code. These regulations apply to mergers and acquisitions of companies being subject of Commercial Code as well as acquiring a separate part of another entity. The act on accounting provides for two methods of accounting of business combinations: pooling of interests method and purchase method. These methods are not alternatives to each other. Application of any of them depends on certain conditions. The basic one is whether the acquiring company can be identified or not. The business combination in which neither party can be identified as the acquirer have to be accounted for by pooling of interests method. The business combination in which one of the enterprises (the acquirer) obtains control over the net assets and operations of the other (the acquiree) must be accounted for by purchase method.