Merger of joint stock companies and its accounting in our country

ABSTRACTMERGER OF JOINT STOCK COMPANIES AND ITS ACCOUNTING INOUR COUNTRYDevrim TOPUZMaster ThesisDepartment of Business AdministrationThesis Advisor: Ass. Prof. Faruk GÜÇLÜAugust 2005, 138 PagesMerger is a principal way in which companies growth and expand. Mergercan be defined as two types from the point of view economic and related to law. Thescope of this study is restricted by merger concept as regards the shape legitimately.According to Turkish Trade Act merger occurs by forming a new companyby two or more companies via joining their assets and liabilities and ending theirjudicial personalities. Transfer is defined as transferring all the assets and liabilitiesof one joint stock company to the one taking over and continuation of judicialpersonality of the company that has taken over.The aim of this study to examine the merger concept and its accounting injoint stock companies. The thesis consits of three chapters. In chapter 1, joint stockcompanies, the reasons of mergers and its developments are reviewed. In chapter 2,the legistimate framework mergers and regulations in Turkish jurispredence areconsidered. In chapter 3, accounting of mergers and an empirical work are included.