Hacia una armonización internacional en el tratamiento contable de las fusiones de empresas

• Autores: María Teresa Apellániz Gómez, Paloma Apellániz Gómez
• Localización: Boletín de estudios económicos, ISSN 0006-6249, Vol. 56, Nº 172, 2001, págs. 113-144
• Idioma: español
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• Resumen

  • This paper deals with an analysis of the different methods which, from a theoretical point of view, can be used to account for mergers, highlighting their differences as for the economical nature of the underlying operation, as well as the impact that the use of the each method has on the financial statements of the resulting entity. Besides, the authors carry out a brief review of the accounting standards for business combinations at an international level, both studying their current situation and their perspectives. Finally, they analyze the main aspects of the Spanish proposal, included in the "Exposure Draft of Accounting Standards on Company Mergers and Spin-offs," published by the Accounting and Audit Institute in 1993, linking them with the last trends of the international accounting harmonization.