Analysis of the concepts category clarifications “group” to accounting for ifrs
Reveals the dynamics of mergers, mergers and acquisitions in today’s global economy,
the importance of an objective assessment of capital assets and the consolidation of the balance
sheet entities – participants. The results of the formation of enterprise groups in a business
combination in different countries. Reveals the fundamental principles of formation of
standardized procedures for accounting purposes of Capital Measurement corporate groups.
The results of the critical analysis of the concept of “enterprise association” and “business