Tratamiento contable de las transacciones separadas en las combinaciones de negocios Proceso armonizador de la normativa contable internacional (IFRS) y americana (FAS)

Manzaneque Lizano Montserrat (), Merino Madrid Elena () and Banegas Ochovo Regino ()
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Manzaneque Lizano Montserrat: Universidad de Castilla
Merino Madrid Elena: Universidad de Castilla
Banegas Ochovo Regino: Universidad de Castilla

Contaduría y Administración, 2013, vol. 58, issue 1, 13-36

Abstract: Amendments made to 2007 Financial Accounting Standards ¾FAS 141 (R)¾ and 2008 International Financial Reporting Standards ¾IFRS 3 (R)¾ in order to harmonize the accounting aspects of operations concerning a business combination, have shown the existence of certain transactions that are not part of the combination itself, which are called "separate transactions". The definition and delimitation of business combinations "separate transactions" is dispersed in both standards, at times with a little clarifying result. Therefore, this paper aims to facilitate the reader’s understanding of their accounting treatment to address the problem of identifying those transactions that occur, or not, as a result of a business combination, the accounting treatment for this dilemma and its effect on the recognition and valuation of goodwill.

Keywords: combinaciones de negocio; transacciones separadas; FAS 141(R); IFRS 3 (R) (search for similar items in EconPapers)
Date: 2013
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