Sofia Kafka


In modern conditions, when the crisis effects are gaining a new wave of development, the processes of buying and selling of businesses has become a common practice for businessmen. The motives of their solutions are interesting from the point of view of management, marketing and are useful for accounting goal for the purpose of full, truthful and impartial display of information about such business operations to the users of financial statements. So, the article is devoted to the actual subject matter: clarification of the concept and unambiguous interpretation of the "property complex" as an object of accounting on the basis of research the scientific-theoretical, normative and regulatory sources. The following definition has become the result of present investigation: "integral property complex" is a set of assets that allows to provide the sustainability of the enterprise for carrying out its business activities with a complete production cycle.

Due to the fact that a number of transactions in buying and selling of enterprises as entire property complexes are becoming increasingly popular and are systemic in nature, it is advisable to develop it taking into account the objectives of accounting. It will allow to improve the process for acquisition of enterprises and to perfect the methodology of its reflection on the accounts. For accounting purposes it has been proposed to classify the operations on acquisition of enterprises according to the following criteria: the way of acquisition of companies, national origin of enterprises-entities in the acquisition process  and methods of financing transactions for the acquisition.

The classification of operations for the acquisition of enterprises according to the methods is supposed to be the most informative: by the national origin of companies-entities in the acquisition process and the methods of financing transactions for the acquisition. Unlike existing approaches, our position will have the greatest impact on the accounting of operations on acquisition of businesses: namely such classification criterion, as the way of implementation of the acquisition process, according to which we allocated the purchase of the enterprise as an integral property complex and the acquisition of the part of the  company.


property complex; motive; classification of acquired businesses; accounting for the acquisition of the entire property complex


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