IDEAS home Printed from https://ideas.repec.org/a/vra/journl/v7y2018i2p107-114.html
   My bibliography  Save this article

Accounting Aspects of Business Motives for Business Combinations

Author

Listed:
  • Atanas Atanasov

    (University of Economics - Varna)

Abstract

One of the main directions of the analysis of business combinations, are the motives behind them - the reasons that incite the participants in a transaction to implement integration processes. To a great extent, the motives for doing business combinations are behind the premium paid for many of the acquisitions that lead to the emergence of the accounting category "goodwill". The purpose of this article is to clarify the main groups of motives that underlie acquisitions and the relationship of these motives to the accounting treatment of business combinations. We suggest that not always the motives initially underpinned by the business combination can be metrified after the transaction and this makes them practically very difficult to assess. That is important in the implementation of accounting impairment of goodwill recognized as a result of business combinations.

Suggested Citation

  • Atanas Atanasov, 2018. "Accounting Aspects of Business Motives for Business Combinations," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(2), pages 107-114, November.
    • Handle: RePEc:vra:journl:v:7:y:2018:i:2:p:107-114
    as

    Download full text from publisher

    File URL: http://www.su-varna.org/izdanij/2018/EconomicSciencesSeries_2018_2/107-114.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    business combinations; motives; accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vra:journl:v:7:y:2018:i:2:p:107-114. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Pavel Petrov (email available below). General contact details of provider: https://edirc.repec.org/data/uevecea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.