CORPORATE MERGERS AND ACQUISITIONS - CONCEPTUAL AND ACCOUNTING TOPICS

Galina Chipriyanova, Mihail Chipriyanov

Abstract


The research refers to the actual trends in mergers and acquisitions globally and in Eastern Europe. The focus of the study is to present the main motives for the implementation of the merger/acquisition strategy. The need for strategic planned administration of the process is also argued. Then, conceptually, some of the most popular options for business transformation as a result of mergers and acquisitions are considered. And special attention is paid to regulatory and accounting aspects and interpretations.

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