Bank mergers merger accountin and an application

The mergers which started in the second half of the 19 th century have sometimes increased thanks to the economic developments in the world and sometimes decreased due to the several restrictions. The mergers have become popular again in the 21th century, when economy has been developing, the world has become globalised and international companies which have formed more strong relations among themselves started the functions of the world wide trade. The banks have been affected from these developments and have started to seek for productivity under the difficult competency situations. However, according to the researches, it is clear that most of the mergers between bank or companies have failed. The major reason of this failure is that the necessary importance haven't been given to the merging period, integration attempts or the methods used in value. In this research, bank mergings, merging period which is one of the reasons of failure in bank mergings, the bank value issue and the accounting methods used in merging have been examined. While doing this research, merging period which is present and necessary in the world and valuation and accounting methods have been primarily explained. After that, the period in which Garanti and Osmanlı Bank merged has been examined. Furthermore, it has been explained how the value of Osmanlı Bank has been assessed and what kind of methods should be used in the bank mergings from now on.