Financial information in the restructuring processes of business groups
Business combinations under joint control
DOI:
https://doi.org/10.18172/redsye.6068Keywords:
combinaciones de negocio, control común, fusiones, adquisiciones, método de adquisición, método del valor contableAbstract
Traditionally, accounting standards, especially the international financial reporting standards, have not defined accounting policies applicable to business groups restructuring operations. This paper analyzes the current debate on the two possible approaches: book value and fair value. In conclusion, the paper indicates the need for further research to define the principles that lie under business combination under common control, although appreciating the progress made in the definition of indicators to differentiate these kind of transactions.
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