Features of accounting and risks in the business merger or acquisition of assets

Tetiana Hryhorivna Kamins'ka


Introduction.The article is devoted to the problems of the assessment and minimization of risks in a business merger or acquisition of the asset in accounting system. In current conditions of economomic globalization and integration processes in Ukraine, the issue of business association and acquisition brings both great opportunities and high risks. It can become the beginning of business prosperity or decline. One of the main tools for reducing risks during mergers or acquisitions is the accounting. Particularly , we mean the preliminary due diligence to determine the real value of the transaction and to identify key risks and opportunities. Accounting as a basis for enterprise information system makes it possible to assess the current state and prospects of the business, to develop its strategic plan and, ultimately, to decide on acquisition of a business or rejection of the agreement. Thus, research accounting issues and risks in a business merger or asset acquisition are important. These questions are within the trends of economic and accounting science and they are extremely important for practice.

The purpose of the article is to highlight the trends of the business merger or acquisition and to define their reflection in accounting.

Method (methodology). General and special methods of scientific research are used in this article. We have used the following scientific methods: method of theoretical generalization, comparison method, method of system approach, the method of abstraction. Among the special methods of economic research we have used the statistical method and the balance method.

Results. The research has suggested methods and techniques to reduce risks during acquiring assets or business merger with the use of tools of accounting. The methods and techniques of minimization the risks are very important. They require further research.


accounting; business combination; risks; assets; International Accounting Standards

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Science Works Journal "Ekonomichnyy analiz"

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