ANALYSIS OF FINANCIAL STATEMENTS IN THE PROCESS OF CORPORATE MERGERS AND CONSOLIDATIONS (ANÁLISE DOS DEMONSTRATIVOS FINANCEIROS NO PROCESSO DE FUSÕES E CONSOLIDAÇÕES EMPRESARIAIS Livro 1)

This article addresses, qualitatively and quantitatively, the process of business mergers and consolidations, explaining the main aspects of each of its stages and focusing, however, on the economic-financial analysis involved in it.

In this way, it demonstrates in detail how the necessary calculations are carried out. Business managers, especially those managers, directors and shareholders are mainly interested in maximizing corporate wealth, arising from the synergistic effects of mergers and consolidations.

However, the complexity of this type of transaction demands professionals and specialized and up-to-date knowledge on the subject for its implementation, which is the primary reason for preparing this scientific work.

To this end, bibliographic and documentary research methodologies are used, prioritizing the main authors and authorities on finance and controllership.