المحاسبة عن عمليات اندماج الأعمال وفقا للنظام المحاسبي المالي : دراسة تحليلية

الملخص EN

The study aimed at finding the legal procedures for business mergers and the consequent accounting problems that require attention and study.

These problems are related to choosing the method of accounting for integration.

It also aims at highlighting the accounting treatment.

The results showed that the financial accounting system approved two methods Accounting for the integration of business, as well as integration is one of the cornerstones that ensure the financial stability and viability of commercial companies, especially the shareholding companies, and their ability to develop themselves and get the highest degree of competition in the market.