Zeszyty naukowe
Autor: Magdalena Janowicz 131
Strony: 131-140
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REVERSE ACQUISITIONS – SELECTED ISSUES

Summary
Reverse acquisitions are one of the forms that business combinations might take. The purpose of the paper is to present the essence of reverse acquisitions, point the reasons for which they are made as well as show the basic rules of their accounting, with particular attention paid to mergers.