Combinaciones de negocios bajo control común. Proyecto de investigación del IASB
[EN] Accounting of business combinations under common control, understood as those transactions that are carried out between entities controlled by the same party before and after the combination, are beyond the scope of IFRS 3 Business Combinations. Such a situation makes it difficult for companies...
| Autores: | , |
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| Formato: | artículo |
| Fecha de publicación: | 2021 |
| País: | España |
| Recursos: | Universitat Politècnica de València (UPV) |
| Repositorio: | RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia |
| Idioma: | español |
| OAI Identifier: | oai:riunet.upv.es:10251/189608 |
| Acesso em linha: | https://riunet.upv.es/handle/10251/189608 |
| Access Level: | acceso abierto |
| Palavra-chave: | Combinaciones de negocios Control común NIIF 3 Fusiones y Adquisiciones Corporate ECONOMIA FINANCIERA Y CONTABILIDAD |
| Resumo: | [EN] Accounting of business combinations under common control, understood as those transactions that are carried out between entities controlled by the same party before and after the combination, are beyond the scope of IFRS 3 Business Combinations. Such a situation makes it difficult for companies, in practice, to account for them in different ways, making it difficult for users of financial information to understand and compare the effects of these transactions on the financial position and profitability obtained by them. To fill this gap in IFRS standards, the IASB included in 2012 a research project on business combinations under common control. Project that has been developed by the Board and is currently in the process of receiving comment letters based on the DP/2020/2 Business Combinations Under Common Control published by the IASB on 30 November 2020. With this work we carry out a brief review of the project and analyze the current situation of the project. |
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