Wyniki wyszukiwania - Biblioteka Nauki

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Motywy przejęć odwrotnych i zasady ich rozliczania

100%

Świetla K. , Toborek-Mazur J.

Zeszyty Teoretyczne Rachunkowości

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2020

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nr 108(164)

191-205

PL

W ostatnich latach coraz częściej w procesach koncentracji kapitału mówimy o przejęciach odwrotnych. Sytuacje te związane są z wykorzystaniem pewnych przywilejów ekonomicznych, podatkowych i innych przez spółki będące często inicjatorem takiego przedsięwzięcia. Celem artykułu jest między innymi przedstawienie przesłanek, jakimi kierują się podmioty gospodarcze podejmując decyzje o przeprowadzeniu przejęcia odwrotnego (reverse acquisitions). Jest to proces, w którym występuje specyficzny rodzaj przejęcia kontroli nad jedną jednostką przez inną jednostkę. W tych przypadkach następuje odwrócenie typowych relacji między podmiotami uczestniczącymi w procesie połączenia, gdyż przedmiotem przejęcia stają się jednostki posiadające kontrolę nad jednostkami, które je przejmują. Bardzo ważną rolę w rozliczaniu tych procesów mają regulacje Międzynarodowego Standardu Sprawozdawczości Finansowej (MSSF) nr 3 „Połączenia jednostekˮ. Pozwalają one na właściwe ujęcie tych relacji. Autorki opierając się na przykładach liczbowych przedstawiły zasady rozliczania takiego połączenia. Tym samym potwierdziły rolę rachunkowości, która realizuje zasadę wiernego i rzetelnego przedstawienia tego procesu. Zastosowana analiza literatury i regulacji prawnych oraz wnioskowanie dedukcyjne pozwoliły na wskazanie najważniejszych motywów tego typu połączeń.

EN

In recent years, there has been increasing talk about reverse acquisitions in capital concentration processes. These situations are associated with the use of certain economic, tax, and other privileges by companies that are often the initiator of such undertakings. The purpose of the article is, among others, to present the premises that guide economic entities when making decisions about reverse acquisitions. It is a process in which there is a specific type of acquisition of control of one entity by another. In these cases, there is a reversal of typical relationships between entities involved in the merger, because the entities that have control over the entities that acquire them are taken over. The regulations of the International Financial Reporting Standard (IFRS) No. 3 "Business Combinations" have a very important role in accounting for these processes. They allow for the proper recognition of these relationships. Based on numerical examples, the authors present the rules for accounting for such a combination. Thus, they confirm the role of accounting, which implements the principle of faithful and reliable presentation of this process. A critical analysis of the literature and legal regulations, as well as deductive reasoning, made it possible to determine the most important motives of this type of connection.

2

Supply chain risk management of logistics companies through mergers and acquisitions

100%

Toborek-Mazur J. , Partacz K.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2023

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tom z. 176

703--717

EN

Purpose: The paper aims is to determine the factors determining the development of mergers and acquisitions in the logistics sector, but also the resulting dependencies related to difficulties in managing the risk of a combined enterprise under the influence of adverse economic events, such as the COVID-19 pandemic or the conflict in Ukraine. Design/methodology/approach: The paper was divided into two parts, consisting of a source literature of mergers and acquisitions, logistics, risk management and global supply chain, and a part devoted to the analysis of trends in the logistics sector in 2018-2022. The research took into account data from the reports of recognized audit firms. Findings: Based on the trends, the authors observed a connection between the risk resulting from adverse economic events, e.g. the COVID-19 pandemic and the conflict in Ukraine, on the degree of merger decision-making, in particular in the context of supply chain management, which is important for the functioning of a logistics company. Practical implications: The experience of logistics companies in recent years shows that the issue of supply chain risk management is an important criterion when making decisions about merging with another company. Moreover, unfavorable economic events that affect supply chain management also determine mergers and acquisitions. Originality: The paper is an interdisciplinary analysis of the M&A market in the field of supply chain risk management in logistics companies during COVID-19 and the conflict in Ukraine, which has not been subject to in-depth verification in the studies of other authors. The paper is a result of the authors’ research that was partially presented at the 3rd International Conference “Logistics challenges in the modern world” organized by the Warsaw University of Life Sciences on January 19, 2023.

3

Outsource manufacturing in accounting records

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Świetla K. , Toborek-Mazur J.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2023

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tom z. 175

547--560

EN

Purpose: Outsourcing is becoming an increasingly common source of utilizing the resources available in the economy, while improving their quality and reducing the necessary costs. The paper aims is to indicate the contemporary role of production outsourcing based on an attempt to define it and to present the accounting records of the obtained work results. Methodology/Approach: The basic research methods used to verify the problem and the answers to the questions indicated by the authors were a query of literature, available scientific research in the field of outsourcing and an analysis of cases of using production outsourcing against the background of an analysis of their accounting treatment in selected entities. Findings: The authors point to an ambiguous and debatable approach to recognizing in the books of account assets received by the service recipient from the service provider as goods or finished goods. Based on the analysis they tend to treat the elements created as a result of external services as finished goods. Practical implications: Due to the multiplicity of different forms of outsourcing, as well as barriers to companies’ ability to use it, the results of the research cannot be generalized to all manufacturing enterprises. The conclusions drawn by the authors suggest the need for further exploration of the indicated research field. Originality: The contribution of the authors is the presentation of the legitimacy of outsource manufacturing and an attempt to organize the accounting treatment of the effects of external services provided by the contract manufacturer in the books of the outsourcing recipient.