IMPROVING THE ACCOUNTING AND FINANCIAL REPORTING OF CORPORATE REORGANIZATION PROCESSES BASED ON INTERNATIONAL STANDARDS
Keywords:
Corporate reorganization, business combinations, accounting, financial reporting, goodwill, fair value, consolidated financial statements, valuation differences, succession, IFRS.Abstract
This article investigates the theoretical and methodological foundations of accounting and financial reporting for corporate reorganization processes. The study analyzes the impact of various forms of reorganization, including mergers, acquisitions, divisions, spin-offs, and transformations of legal status, on accounting objects. A conceptual framework is developed for the recognition and measurement of assets, liabilities, equity, valuation differences, goodwill, impairment losses, and tax consequences arising from reorganization transactions. Furthermore, the mechanisms for applying the requirements of IFRS 3, IFRS 10, IFRS 13, IAS 36, IAS 37, IAS 12, and IAS 8 in accounting for and reporting reorganization activities are systematized. The research findings contribute to enhancing the reliability of accounting information, improving the quality of financial reporting, and increasing transparency in the disclosure of corporate reorganization transactions.
