Mergers and divisions of companies in Belarus - legal and accounting view

The aim of this diploma thesis is to analyze the process of mergers in Belarus. The thesis is divided into three chapters. The first on is focused on a legislative documents covering mergers in the European Union. The second chapter deals with legislation related to mergers in Belarus, focusing more on accounting area. The last chapter of the thesis is practical and describes two case studies of mergers in Belarus, one from the public sector and one from the private sector. The conclusion includes the assessment of the practical part, a comparative analysis of the difference in the process of mergers in Belarus and Europe, peculiarities of the process of mergers in Belarus and overall assessment of the aims of work. In conclusion there are some proposals that may help to increase the transparency of the situation in Belarus and to contribute to the harmonization of the national legislation with internationally accepted principles and procedures.