Dylematy ujęcia ujemnej wartości godziwej aktywów netto zorganizowanej części przedsiębiorstwa przy połączeniu jednostek według polskich przepisów rachunkowości

Objective : The Polish Accounting Act and other GAAP does not define business as a combination. This act enables the use of International Financial Reporting Standards but National Standard no. 4 provides some concepts that can be applied to what is. first aim this paper is apply standard precisely explain term “business” in sense GAAP. Because fair value assessment combination, such have negative income value, resulting net assets. second article characterise context zero acquiree’s assets at initial recognition. Research Design & Methods legal acts were read analysed. Findings On basis NAS 4, defined combined with liabilities reserves if they are assigned generate economic benefits cash flows from operating activities. further shows include possibility recognising even restructuring should revaluated. In GAAP, impairment and, most, reverse loss assumed. Implications / Recommendations For proper accounting allocation must completed. would providing definition recognition method assets, those Contribution contributes on 4. It also contradictions measuring valued