Publication:
Study on Accounting Regulation for Business Combinations

Simple item page
dc.contributor.authorSoprych, Maciej
dc.date.accessioned2016-08-04T16:06:46Z
dc.date.available2016-08-04T16:06:46Z
dc.date.issued2014-01
dc.description.abstractRunning 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. Such an acquisition may involve creation of a capital group, within which each of the companies maintains its separate legal personality. However, if a capital group is not the optimal form for the given business activity, acquisition of another entity may take form of a business combination. In such case, assets and liabilities of the acquire are directly incorporated into the books of the acquirer. The overriding principle of accounting regulation is primacy of economic substance over legal format. Pursuant to this principle, economic transactions must be recorded in the accounting records in accordance with their economic nature1. In order to determine properly the economic nature of a business combination, an analysis must be performed of economic impacts of such a combination. Economic consequences for merging entities are described in the provisions of commercial law.en
dc.identifierhttp://documents.worldbank.org/curated/en/2016/06/26440814/study-accounting-regulation-business-combinations
dc.identifier.doi10.1596/24803
dc.identifier.urihttps://hdl.handle.net/10986/24803
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectESCROW
dc.subjectCONTINGENT LIABILITIES
dc.subjectHOLDING
dc.subjectINTANGIBLE ASSET
dc.subjectEQUITY INSTRUMENT
dc.subjectLIABILITY
dc.subjectBROKERAGE
dc.subjectBANKRUPTCY PROCEDURE
dc.subjectEQUIPMENT
dc.subjectACCOUNTING
dc.subjectINTANGIBLE ASSETS
dc.subjectLIQUIDATION
dc.subjectGOVERNMENT GRANT
dc.subjectDEED
dc.subjectACQUISITION DATE
dc.subjectCASH INFLOW
dc.subjectSTOCK
dc.subjectVALUATION
dc.subjectINTEREST
dc.subjectINTEREST RATE
dc.subjectPROPERTY RIGHTS
dc.subjectOPTION
dc.subjectEXCHANGE
dc.subjectSTOCK MARKET
dc.subjectDISCOUNT RATE
dc.subjectSUPERVISORY BOARD
dc.subjectTAX BENEFIT
dc.subjectBANK ACCOUNT
dc.subjectREVENUES
dc.subjectCAPITAL STRUCTURE
dc.subjectTAX BENEFITS
dc.subjectFINANCIAL STATEMENTS
dc.subjectLOAN
dc.subjectFINANCIAL STATEMENT
dc.subjectDISCOUNT
dc.subjectREPAYMENT PERIOD
dc.subjectWARRANTS
dc.subjectTAX RULES
dc.subjectTAX
dc.subjectINCOME TAX
dc.subjectBANKRUPTCY
dc.subjectBENEFICIARIES
dc.subjectCREDITORS
dc.subjectINTERNATIONAL BANK
dc.subjectCASH FLOWS
dc.subjectINSTRUMENTS
dc.subjectMARKET PARTICIPANTS
dc.subjectLEGAL SYSTEMS
dc.subjectDERIVATIVES
dc.subjectCOMMERCIAL CODE
dc.subjectMONETARY ASSET
dc.subjectSETTLEMENT DATE
dc.subjectLIQUIDATIONS
dc.subjectECONOMIC TRANSACTIONS
dc.subjectCONTRACTS
dc.subjectTRADING
dc.subjectOPTIONS
dc.subjectMARKETS
dc.subjectLIMITED PARTNERSHIPS
dc.subjectDEBT
dc.subjectRETURN
dc.subjectSETTLEMENT
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC MARKET
dc.subjectSEPARATE ASSET
dc.subjectFIXED ASSET
dc.subjectLOANS
dc.subjectINVENTORIES
dc.subjectDUE DILIGENCE
dc.subjectFINANCE
dc.subjectFUTURE CASH FLOWS
dc.subjectMARKET PRICE
dc.subjectTAXES
dc.subjectCONTINGENT LIABILITY
dc.subjectEXPENDITURE
dc.subjectTRANSACTIONS
dc.subjectIPO
dc.subjectINTERNATIONAL STANDARDS
dc.subjectPREPAYMENTS
dc.subjectEQUITY
dc.subjectINCOME TAXES
dc.subjectTRANSACTION
dc.subjectINVESTORS
dc.subjectVALUE OF ASSETS
dc.subjectINVESTMENT LOAN
dc.subjectPAYMENT OBLIGATION
dc.subjectDERIVATIVE
dc.subjectMARKET CONDITIONS
dc.subjectMARKET PRICES
dc.subjectFUTURE
dc.subjectMOBILE PHONE
dc.subjectRETURNS
dc.subjectACTIVE MARKET
dc.subjectMONETARY ASSETS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectCONTRACT
dc.subjectCAPITALIZATION
dc.subjectREPAYMENT
dc.subjectEXPENDITURES
dc.subjectDEBT SECURITIES
dc.subjectAMORTIZATION
dc.subjectPROPERTY
dc.subjectFAIR VALUE
dc.subjectISSUANCE
dc.subjectPROPERTIES
dc.subjectSHARES
dc.subjectBALANCE SHEET
dc.subjectMARKET
dc.subjectMINORITY SHAREHOLDERS
dc.subjectMARKET VALUE
dc.subjectLEASE AGREEMENTS
dc.subjectINTANGIBLES
dc.subjectSECURITIES
dc.subjectLEASE AGREEMENT
dc.subjectCOMMERCIAL LAW
dc.subjectACCOUNTING STANDARD
dc.subjectBANK ACCOUNTS
dc.subjectSINGLE ASSETS
dc.subjectSHAREHOLDERS
dc.subjectAMORTIZATION METHOD
dc.subjectINSURANCE
dc.subjectRENT PAYMENTS
dc.subjectEQUITY INSTRUMENTS
dc.subjectINTERESTS
dc.subjectGOODS
dc.subjectINVESTOR
dc.subjectFIXED ASSETS
dc.subjectSECURITY
dc.subjectINTANGIBLE
dc.subjectLEGAL SYSTEM
dc.subjectACCOUNTING STANDARDS
dc.subjectLOSS STATEMENT
dc.subjectSTOCK EXCHANGE
dc.subjectINVESTMENT
dc.subjectSHARE
dc.subjectCIVIL LAW
dc.subjectBANKRUPTCIES
dc.subjectVALUATION TECHNIQUES
dc.subjectFINANCIAL INFORMATION
dc.subjectDISCOUNTS
dc.subjectTANGIBLE ASSETS
dc.subjectINTERNATIONAL STANDARD
dc.subjectFINANCIAL ASSETS
dc.subjectREVENUE
dc.subjectPROFIT
dc.subjectWAREHOUSES
dc.subjectINVESTMENTS
dc.subjectINTELLECTUAL PROPERTY
dc.subjectJOINT STOCK COMPANIES
dc.subjectSHAREHOLDER
dc.subjectMARKET PARTICIPANT
dc.subjectINSTRUMENT
dc.subjectBANKING LAW
dc.subjectPROFITS
dc.subjectLIMITED LIABILITY
dc.subjectLIABILITIES
dc.subjectARREARS
dc.subjectJOINT STOCK COMPANY
dc.subjectGUARANTEE
dc.subjectLEGAL RIGHTS
dc.subjectCONSUMER PROTECTION
dc.subjectCASH FLOW
dc.subjectSWAP
dc.titleStudy on Accounting Regulation for Business Combinationsen
dc.title.alternativeBadanie dotyczące regulacji rachunkowości dla jednostek gospodarczychen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleStudy on Accounting Regulation for Business Combinations
okr.date.disclosure2016-06-07
okr.date.doiregistration2025-05-05T12:50:36.092224Z
okr.doctypePublications & Research
okr.doctypePublications & Research::Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/2016/06/26440814/study-accounting-regulation-business-combinations
okr.guid304521467993491705
okr.guid701451467994634228
okr.identifier.externaldocumentum090224b08439e485_1_0
okr.identifier.internaldocumentum26440814
okr.identifier.report106056
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2016/06/07/090224b08439e485/1_0/Rendered/PDF/Study0on0accou0usiness0combinations.pdfen
okr.region.countryPoland
okr.topicPrivate Sector Development::Business Environment
okr.topicLaw and Development::Corporate Law
okr.topicLaw and Development::Corruption & Anticorruption Law
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
okr.unitFinancial Reporting (WFAFR)
Files
Original bundle
Now showing 1 - 2 of 2
Thumbnail Image
Name:
Study0on0accou0usiness0combinations.pdf
Size:
2.14 MB
Format:
Adobe Portable Document Format
Download
No Thumbnail Available
Name:
Study0on0accou0usiness0combinations.txt
Size:
352.75 KB
Format:
Plain Text
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Plain Text
Description:
Download
Collections
Other papers