| Abstract | Poslovne kombinacije, odnosno poslovna spajanja su česta pojava u korporativnom svijetu nakon pojave globalnih financijskih kriza gdje u pravilu veliki preuzimaju i otkupljuju manja i slabija poduzeća. Uz stjecanje postoje i nekoliko drugih vrsta poslovnih spajanja poput pripajanja i statutarne konsolidacije. Poslovna spajanja su za rastuća poduzeća pozitivno širenje poslovanja, dok za neka manja poduzeća mogu predstavljati određeni spas od prestanka postojanja i stečaja. Postoje razni razlozi zašto se poduzeća odlučuju za poslovna spajanja, a neke od njih su ranije navedeni. Također, postupno širenje, privlačenje novih investitora, zajedničkim snagama udružiti se protiv konkurencije, jačanje imidža su mogući razlozi. Kada govorimo o bankarskoj industriji onda je ipak glavni razlog poslovnih spajanja, kupnja manje banke kako bi se aktiva, a samim time i dobit banke povećala. Poslovna spajanja su vrlo kompliciran i kompleksan proces koje započinje puno prije nego se poslovne knjige na dan transakcije zatvore, no zatvaranje poslovnih knjiga je ono što predstavlja najvažniji dio. Nadodamo li na to brojne regulatore koji nadgledaju rad banaka onda shvaćamo koliko je to zahtjevan zadatak. Usklađenost odjela računovodstva svih stranki transakcija mora bit na vrlo visokoj razini. Svrha i cilj ovoga rada je naglasiti važnost poslovnih spajanja, pojasniti težinu i kompleksnost procesa te uz sve to naglasiti računovodstveni tretman poslovnih kombinacija konkretno na primjeru pripajanja u bankarskom sektoru. |
| Abstract (english) | Business combinations, ie business mergers, are common phenomenon in the corporate world after the onset of global financial crises, where, as a rule, large companies take over and buy out smaller and weaker companies. In addition to the acquisition, there are several other types of business combinations, such as mergers and statutory consolidations. Business mergers are a positive expansion of business for growing companies, while for some smaller companies they can represent a certain salvation from cessation and bankruptcy. There are various reasons why companies choose business mergers, and some of them are listed earlier. Also, gradual expansion, attracting new investors, joining forces against competition, strengthening the image are as well possible reasons. When we talk about the banking industry, the main reason for business mergers is to buy a smaller bank in order to increase the assets, and thus the bank's profit. Business mergers are a very complicated and complex process that begins long before the business books are closed on the day of the transaction, but closing the business books is what is the most important part. If we add to this the numerous regulators that monitor the work of banks, then we realize how demanding this task is. The compliance of the accounting department of all parties including in transactions must be at a very high level. The purpose and goal of this paper is to emphasize importance of business combinations, clarify the weight and complexity of the process and, in addition, emphasize the accounting treatment of business combinations specifically on the example of mergers in the banking sector. |
