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2013, vol. 60, iss. 2, pp. 237-252
Accounting consolidation of the balance by the acquisition method
aUniversity of Defence, Military Academy, Belgrade
bModern Business School, Belgrade

emaildrimilojevic@gmail.com, milan.mih83@gmail.com
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.
References
*** IAS 27, Consolidated and separate financial statements
*** IAS 28, Investments in associates and joint ventures
*** IAS 31, Interests in joint ventures
*** IAS 36, Impartment of assets
*** IFRS 3, Business combinations
*** IFRS 9, Financial instruments
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article language: English
document type: Original Scientific Paper
published in SCIndeks: 20/11/2013

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