This article attempts to accounting researchers to reflect the investment process to ensure the formation of capital invested in the business. Currently, traditionally, the financial statements reflect only the result of the investment process - the aggregate amount of the investment, without Financial Information Operations to ensure this result. Diversity and complexity of the investment process can be opened only in the account relationship for all members of the business combination. That is the problem of information security providers of financial capital that allocate financial resources in a business combination, and the subject of this article.
business combination, financial investments, goodwill, goodwill impairment, amortization of goodwill, estimated capital, other comprehensive income, concept of maintaining equity
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