الفهرس 
ملخص الدراسه
مفهوم و اشكال و دوافع الاندماجيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study is concerned about determining the effect of the different methods and rules of accounting for merging of businesses on the quality of the published financial reports for merged subsides after combination or for the group as Whole. Also, it is concerned about the extent of the commitment of companies in Egypt by applying the rules of integration as in the Egyptian Standard No. (29), Which is corresponding to the International Financial Reporting Standard (IFRS3), which is applied since 2007 by using numbers of ratios and indicators that reflect the performance of these companies before and after the combination. Also, this study carries out a proper statistical analysis for these companies.
This study is dealt with eight cases of legal integration that happened before and after releasing the Egyptian standard No. (29). It found that all these cases applied to fresh start method of accounting for combination which is still under studying by the professional organizations. By applying Wilcoxon test, it shows the existence of substantial differences of indicators associated with creditworthy (ratio Total liabilities to equity, and the ratio of total liabilities to total assets and the ratio of total long liabilities term to the total investment), which means an increase of credit to Ability merged companies as a result of the application of this method. And this would lead to improve the financial position of merged companies after combination that prompts companies to apply the fresh start method.
For the cases of Stock Acquisition, nine cases containing 28 acquisitions were made before and after releasing of the Egyptian Standard No. (29) have been studied. It is found that 7 cases applied the Pooling of interest Method before releasing of the Standard and six companies turned to Purchase method after releasing of the Standard. To know the impact of each method on the quality of financial reporting, the researcher applied Wilcoxon test to measure the mean differences between the accounting and financial indicators which is related to the Consolidated Financial Statements which is prepared in accordance with the Pooling of interest Method and these are about 6 companies in comparison to the indicators of the Consolidated Financial Statements prepared in accordance with the purchase method of the same companies. It shows presence of positive impact indicators profitability (rate of return on equity, return on average assets) for the Consolidated Financial Statements prepared in accordance with the Pooling of interest Method compared to those which applied the purchase method. And this prompts some holding companies to apply this method in spite of the cancellation of it in the standard No. (29).