2017

What Accounting Issues Arise When Accounting for Partial Disposals and Acquisitions?

Today's business environment is very competitive. Companies buy and sell off other business ventures to maintain their competitive advantage. These transactions are referred to as mergers and acquisitions. The management of a company may decide to sell off its venture wholly, or just a part of it. Partial disposal of a merger or acquisition can present significant challenges in terms of recording the transactions. The following discussion outlines these challenges for all start-up managers to help you gain an understanding: