Tratamentul contabil al combinărilor de entităţi

Abstract

To cope with the numerous economic and financial difficulties and the shortage of cash, which marks the present period, entities search for various solutions to reorganize the business they run. However, during these processes very often attention is mostly directed towards the commercial aspects of restructuring, neglecting many other implications that may occur and influence the desired effects of entrepreneurs. Thus, accounting and tax aspects which may constitute some important elements, that will make the difference between a successful optimization plan and a superficial one, are sidelined. Besides the legal, economic, financial and tax aspects of the combinations, close attention should be paid to how these operations are accounted for and accordingly presentation of information in the financial statements of the combining entities. This paper examines the possibilities to apply the requirements of IFRS 3 "Business Combinations" by entities in the Republic of Moldova furthermore and the difficulties encountered by them in this process, conditioning the need of professional judgment by an accountant. Accounting regulations of the Republic of Moldova do not contain a related standard. Therefore, there is the necessity of presenting the provisions of international accounting rules. JEL: M41, Q5, A2.