Use of fair value to assess the merged companies and calculating goodwill

Abstract

The research aims to show the importance of the use of fair value in the evaluation of the merged companies and how to calculate goodwill . isZain Telecom data for the period 2007-2010 has been used as a sample to look as it has been the integration of more than one telecommunications company in the Arab world company Zain including Iraqna telecommunications company , and in the light of the analysis was to reach a set of conclusions was the most important derive the fair value of the latest transaction has on the basis of purely commercial or through a discounted cash flow analysis or any other technical means to assess market participants used in general or the fair value is determined by reference to the market value .

Keywords

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