Galkevich A. Accounting and auditing of acquisition and combination of entities.

The thesis is dedicated to deepening of theoretical and methodical principles of accounting and auditing of processes of entities' acquisition and combination in accordance with current economic activity conditions in Ukraine. The economic essence of processes of entities' acquisition and combination is determined and harmonized with the terms "acquisition", "integration", "merger". The importance of determining the control relations conditions and their impact on the disclosure of information about processes entities' acquisition and combination in financial statements are established. The thesis defines the meaning and main features of the acquisition method, the acquisition date setting, the fair value measurement, goodwill and the accounting and disclosure of the operations related to the entities' acquisition and combination. There are developed the practical recommendations for the analytical procedures application and documentation during the audit of processes of entities' acquisition and combination. The approach to the organization of a comprehensive the due diligence investigation is established.