10.3. ФОРМИРОВАНИЕ РЫНКА СЛИЯНИЙ И ПОГЛОЩЕНИЙ В

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&A intelligence. http://www.ma-journal.ru
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10.3. FORMATION OF MERGERS AND ACQUISITIONS MARKET IN
ACCORDANCE WITH THE DEVELOPMENT OF FINANCIAL AND TAX
ACCOUNTING IN RUSSIA
V.V. Botalova, Postgraduate Student, Department
of Accounting, Analysis and Audit, Lomonosov State University Faculty of Economics;
D.V. Lysenko, Ph.D., Associate Professor, Member of the Advisory Board, Executive Director, Non-Commercial
Partnership «Audit Association Commonwealth»
in the Accounts Chamber of Moscow
The article describes the main periods of market formation of mergers and acquisitions, as well as the development of accounting and taxation with respect to mergers and acquisitions. The regularities between the development of accounting
and waves of mergers and acquisitions in Russia and in the world, which makes it possible to assess the role of integration
processes in the company's accounting system. The path chosen will depend on the model of accounting, analysis and audit in the future.
Literature
1. M. Martynova, L. Renneboog. A century of corporate takeovers: What have we learned and where do we stand? // Journal of Banking&Finance. 2008. Vol. 32. 10. P. 2148-2177.
2. The effect of introduction of international financial reporting standards in the Russian Federation on the related areas of government
regulation. // Analytical Report. National Organization for financial accounting and reporting. 2005. P. 9.
3. V.V. Eremeeva. Formation of property relations in Russia as a prerequisite for the formation of mergers and acquisitions market . Collection of articles based on the Third International Conference «Problems of modern economics and institutional theory» // DON.NTU
Series: Economics. Issue 89-3. – D.: 2005.
4. R.I. Zimenkov. Mergers and acquisitions: the experience of the U.S. and Russia. USA – Canada . Economics, politics, culture. –
2, February 2010, P. 74.
5. Zuhurova L.I., Novikova I.Y. Mergers and acquisitions in Russia// IVF, 2007. 6. P. 118.
6. Concept accounting in Russia from 29.12.1997 , the E- framework «Consultant Plus». http://base.consultant.ru/cons/cgi/
online.cgi?req=doc;base=LAW;n=17312
7. Decision dated March 6, 1998 283 « On approval reform program accounting in accordance with International Financial Reporting
Standards».
E
framework
«Consultant-Plus».
http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=18125;dst=0;ts=FAB3E728E2CC8B1B747EAE1E963F6710;rnd
=0.5676446724683046
8. Press release. Ernst&Young. http://www.ey.com/Publication/ vwLUAssets/M_and_A_Tracker_-_February_2013/$FILE/MA-TrackerQ4-2012-January-2013.pdf
9. Radygin A. The Russian market of mergers and acquisitions: the steps, features, perspectives// Problems of Economics. 2009 .10, October P. 23-45.
10. E.V. Tsoi. Formation of tax accounting in Russia. Proceedings Sixth International Conference «Accounting and Audit : Past, Present
and Prospects»: SPbGIEU, 2012.
11. According to the portal M & A intelligence: http://www.ma-journal.ru
12. E.V. Borovikova. Tax planning as a true financial planning in the credit institution. // International Accounting. 1 (199). 2012. P.3843.
13. A.D. Radygin, R.M. Entov. Mergers and acquisitions market: new theoretical approaches// Economic policy. 5. 2010. . 67-91.
14. Federal Law of 27.07.2010
208 (as amended on 23.07.2013) «On the consolidated financial statements». The E-framework
«Consultant Plus». http://www.consultant.ru/document/cons_doc_LAW_149894/
15. N. Yegorova. That is, the Market of mergers and acquisitions. The problem of choice-RA between legitimate and illegitimate option
of integration // ECO. 2007. 5. . 150-151.
Keywords
Stages of development; the trend of mergers and acquisitions; accounting; tax accounting; accounting financial statements.
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