ქართული სამეცნიერო ნაშრომების ციფრული საცავი

მკვლევარის პროფილი სტატისტიკა: Nowadays, many companies address consolidation, or merging of enterprises, to make their assets more efficient. First of all, they are trying to achieve a synergistic effect, which involves more revenue from enterprise mergers and increases financial benefits. The Master's thesis is dedicated to the consolidation of financial statements, where the principles of submission and preparation of consolidated financial statements are defined in cases when the enterprise monitors one or more other enterprises. Master's thesis aims at reviewing the principles of enterprise mergers; Acquaintance with the reasons, goals and results of the association; After the merger, revealing the main issues of preparation of consolidated financial statements of enterprises; Compilation of financial positions, profit-losses and consolidated reports of cash flows with international stats of financial reporting. The work consists of two parts. The first section deals with the purpose of entering the enterprises. Forms and types of enterprise union are represented. Furthermore, the identification and recognition of the enterprise merchandise and the buyer, the determination of the acquisition date, the identification of the revenues received from identifying assets and liabilities as well as the non-controlling share, goodwill and favorable procurement.

გამომგზავნი: ყველა დროის ადრესატი: ახლა დროის მონაკვეთის შეცვლა

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