Autori
Taliento, Marco
Onesti, Tiziano
Romano, Mario

Titolo
Acquisition-type or merger-type accounting? Further insights on transactions involving businesses governed by the same party(-ies)
Periodico
Financial reporting
Anno: 2015 - Fascicolo: 2 - Pagina iniziale: 117 - Pagina finale: 137

This paper - aiming at encouraging a fruitful debate - intends to highlight the discontinuous evolution of the accounting solutions explored by notable bodies (Efrag-Oic, Iasb, Fasb, Kasb, etc.) with reference to transactions involving businesses under common control. The work finally recompose them in two basic categories (discussing their pros/cons as well), here analyzed: acquisition-type accounting, which emphasizes fair value (emergence of exchange or current amounts) vs. merger-type accounting, linked to historical costs (continuity values approach). The first cluster includes the pure-acquisition and the fresh-start method, whereas the second the predecessor basis and the pooling of interests techniques. The concrete identification of the proper methodology, in this regard, essentially requires the profound understanding of the underlying economics, architecture and key elements of a specific transaction shedding light on the most relevant and reliable information useful to stakeholders.



SICI: 2036-671X(2015)2<117:AOMAFI>2.0.ZU;2-J
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56443&Tipo=Articolo PDF

Esportazione dati in Refworks (solo per utenti abilitati)

Biblioteche ACNP che possiedono il periodico