Acquisition From Financial and Acconuting Aspect

Acquisition as a management instrument of making business has dynamically started to affect the Croatian market. The managers of many private companies have recognized the advantages of a company’s external growth and modern management of business combinations. It is a known fact that company acquisition as a strategy demands big and responsible managerial decisions. The author of this article focuses on some of the factors which infl uence the procedure and the outcome of an acquisition process. Acquisition types and motives, as well as due diligence as the most important part of an acquisition process, have been concisely presented. The presentation of an acquisition undertaking from financial and accounting aspects provides an overview of the relevance of valuation methods, of the application of legal regulations and the necessity of financial reports in making managerial decisions in the acquisition process.