Conceptual approaches to business combinations

In recent years, the business combination processes have been increasing the quantity and quality aspects, conditioned by different movements and changes focused on local, regional and international levels. The company reorganisations become a study and analysis niche for researchers from our country to offer many helpful instruments for companies in the uncertain economy. As an effect of constant economic crises and the impact of globalisation, the national economy can recover by implementing combined companies from different fields to achieve more profitability and risk resistance. Thus, international practice recommends the application of IFRS3 "Business Combinations". Mergers, acquisitions, and takeovers are becoming the key to success in the future for those companies that practice transactions of these types to increase the operational and production department, downplay the costs, and develop informational and technological systems. The impact of business combinations will favour the domestic environment to become more competitive and accessible to the international market and the goods, capital, and technologies exchanges. The research purpose combines the theoretical aspects of business combinations and the diversity of notions attributed to this process, as well as to study the volume and evolution of enterprise reorganizations on the territory of the Republic of Moldova.