Metody księgowego rozliczenia połączeń jednostek pod wspólną kontrolą w praktyce polskich spółek publicznych sporządzających sprawozdania finansowe zg

Purpose — The analysis of changes in the use of methods of accounting for business combinations under common control (BCUCC) used by Polish public companies preparing their financial statements in accordance with IFRS in years 2005-2012. Design/methodology/approach — Literature analysis, content analysis, questionnaire research, deductive and inductive reasoning. Findings - Most of the analysed BCUCC was accounted with the use of methods based on book values, how- ever, not all of the methods are allowed by accounting regulations. Originality/value — The research results might be used as a basis for pointing the directions of changes in accounting regulations related to business combinations