Dylematy wykorzystania metody nabycia na potrzeby księgowego rozliczenia połączenia jednostek pod wspólną kontrolą

Purpose - presentation of potential difficulties in applying the purchase (acquisition) method to business combinations under common control, according to the Polish balance sheet law. Design/Methodology/Approach - analysis of literature allowed the Author to collect the information about currently used methods of accounting for business combinations under common control. Deductive reasoning was used to point effect of applying the purchase (acquisition) method to particular cases of the business combinations. Findings — the purchase (acquisition) method may be applied to business combinations under common control, however, not in all of them. Some situations might occur, in which difficulties may be encountered while applying the method. Originality/Value — the result of the analysis might be used while amending Polish regulations of accounting.