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ARTÍCULO
TITULO

THE ACCOUNTING REFLECTION OF MERGER OPERATIONS ? THE GLOBAL EVALUATION METHOD

Mihai Deju    

Resumen

Depending on the manner in which the evaluation of companies involved in merger operations is carried out, two methods are employed for the accounting reflection of merger operations: the net asset method and the global evaluation method. This article presents the characteristics of using the global evaluation method for the accounting reflection of merger operations.

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