ACCOUNTING CONSOLIDATION OF THE BALANCE BY THE ACQUISITION METHOD

Authors

  • Ivan Milojevi?, PhD University of Defense, Military Academy, Belgrade
  • Aleksandra Vukoje Modern Business School, Belgrade
  • Milan Mihajlović University of Defense, Military Academy, Belgrade

Keywords:

balance, consolidation, accounting, enterprise.

Abstract

The emergence and need for making the consolidated calculations is a significant issue in a modern financial reporting. For the consolidation needs is important to determine theoretically a group of enterprises, in its narrower and broader sense, and connections among enterprises within a group. Adducting a collective balance weakness is necessary to point out to a necessity of the following elements elimination: internal share in capital and the capital, internal receivables and liabilities, internal inter-results and internal incomes and expenditures.

The main part of the paper refers to a method of subsidiary companies′ capital consolidation, by the acquisition method. Harmonized with the IFRS 3 Business Combinations were defined and also analysed the basic requirements for conduction of the acquisition method. There were also analysed the examples which refer to an initial consolidation and the consolidation termination.

Downloads

Download data is not yet available.

References

1. Andrić, M., Vuković, B. (2010): Obeležja fnansijskog i revizorskog izveštavanja o konsolidovanim bilansima u Srbiji, Računovodstvo, vol. 54, br. 11-12, str. 7-20.
2. IAS 27, Consolidated and Separate Financial Statements.
3. IAS 28, Investments in Associates and Joint Ventures.
4. IAS 31, Interests in Joint Ventures.
5. IAS 36, Impartment of Assets.
6. IFRS 3, Business Combinations.
7. IFRS 9, Financial Instruments.
8. Milojević, I., Mihajlović, M., Cvijanović, M. (2012): Impact of organizational failure of relevance consolidated budget, Ekonomika poljoprivrede, IEP Beograd, Vol. LIX, no. 1/2012, str. 63-71.
9. Ranković, J. (1994): Konsolidovanje godišnjeg zaključka, Ekonomski fakultet, Beograd.
10.Radovanović, R., Škarić, J. K. (1998): Koncepcije bilansa, Ekonomski fakultet, Beograd.
11.Simić, S. (2008): Konsolidovani fnansijski izveštaji važna pitanja sastavljanja i prezentacije, Revizor, vol. 11, br. 44, str. 73-90.
12.Stojanović, R.(2009): Informacioni dometi konsolidovanih fnansijskih izveštaja, Računovodstvo, vol. 53, br. 3-4, str. 18-32.
13.Škarić, J. K. (2005): Analiza konsolidovanog fnansijskog izveštaja, Računovodstvo, vol. 49, br. 9, str. 42-51.
14.Škarić, J. K. (2000): Ciljevi i instrumenti bilansne politike holdng kompanije, Četvrti simpozijum računovođa i revizora Republike Srpske, Teslić.
15.Vukša, S., Milojević, I. (2007): Analiza bilansa, Univerzitet Braća Karić, Beograd.
16.Zakić, V., Vasiljević, Z., Zarić, V. (2012): Relevance of didident policy for food industry corporations in Serbia, Ekonomika poljoprivrede, Vol. LIX, no. 4/2012, str. 809-822.

Downloads

Published

2013-06-30

How to Cite

Milojević, I., Vukoje, A., & Mihajlović, M. (2013). ACCOUNTING CONSOLIDATION OF THE BALANCE BY THE ACQUISITION METHOD. Ekonomika Poljoprivrede, 60(2), 237–252. Retrieved from https://ea.bg.ac.rs/index.php/EA/article/view/458

Issue

Section

Original scientific papers

Most read articles by the same author(s)

<< < 1 2 3 > >>