Contabilización de adquisiciones de negocios y fusiones
- Publicado: 13 febrero, 2019
Este artículo fue publicado hace más de un año, por lo que es importante prestar atención a la vigencia de sus referencias normativas. Si detecta algún error, por favor avísenos haciendo click en “Reportar un error” (más abajo en esta misma página). Mil gracias.
Cuando una entidad adquiere un negocio o se fusiona con otra entidad es necesario aplicar los requerimientos establecidos en la sección 19 del Estándar para Pymes “Combinaciones de negocios y plusvalía”, prestando especial atención a la medición de la plusvalía.
||||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||||