Abstract:

In this period, numerous financial and economic problems affect firms, so large groups of companies looking for different solutions in order to reorganize the business they run. One of the best ways of reorganize a large enterprise is the merger by absorption. This paper presents a case study of an accounting merger procedure and, also, offer a solution for the differences that appear in the structure of the accounting elements reported between the initiation of the merger and the moment when merger is completed, which are included as a merger premium.