REFLECTING BUSINESS COMBINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS

This article examines the theoretical and methodological aspects ofreflecting business combinations in consolidated financial statements. In the contextof increasing corporate integration and globalization, business combinations havebecome a key instrument for expanding economic activity, strengtheningcompetitive positions and generating synergistic effects. The study analyses theeconomic substance of business combinations, the acquisition method prescribed byIFRS 3 “Business Combinations,” and the recognition and measurement ofidentifiable assets, liabilities, non-controlling interests and goodwill in consolidatedfinancial reporting.Special attention is paid to determining the acquisition date, measuring fair value,recognizing goodwill or a gain from a bargain purchase, and eliminating intra-grouptransactions in accordance with IFRS 10 “Consolidated Financial Statements.” Thearticle also highlights the impact of business combinations on financial performanceindicators, capital structure and risk assessment at the group level. The findingssubstantiate the need to improve methodological guidance, harmonize national andinternational requirements, and strengthen disclosure practices in consolidatedfinancial reporting.

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