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Ordena conceptos NIIF 3

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Ordena conceptos NIIF 3

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About this activity

Juego de fusiones y adquisiciones

Created by

Javier Avellan
Javier Avellan
Costa Rica

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Ordena conceptos NIIF 3
 

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Ordena conceptos NIIF 3Online version

Juego de fusiones y adquisiciones

by Javier Avellan
1

Transacción en la que una entidad obtiene control de otra aportando activos y asumiendo pasivos.

     
  
  
2

La parte que tras la operación resulta poseyendo control sobre una entidad o entidades.

3

Bienes que pueden ser reconocidos por separado al cierre de la operación.

  
  
4

Obligaciones que se aceptan como parte del acuerdo y quedan registradas en la fecha de adquisición.

  
  
5

Compensación sujeta a condiciones futuras que puede afectar la medición de la operación.

  
  
6

Procedimiento contable para registrar la transacción, determinando fecha, activos, pasivos y posible ganancia.

     
     
 
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