Repositorio Institucional Universidad EAFIT ::Examinando por Materia "NIIF 3

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Adquisición de empresas y su efecto contable bajo NIIF en los estados financieros
(Universidad EAFIT, 2018) Monsalve Montoya, Isabel Cristina; Restrepo Tobón, Diego Alexander
This paper presents a study of the application of the international standard "NIIF 3 - Business Combinations" in order to show and evaluate the accounting effect of business combinations in the consolidated financial statements of an entity -- This paper shows the procedure to apply the standard under the development of a hypothetical exercise, emphasizing the accounting effects that the users of the accounting information must take into account for the interpretation of the same in said combinations -- Likewise, this paper shows a business combination case of "Grupo Exito" -- The main conclusion of this exercise is that the accounting effects can be substantial’s, and they must be clearly distinguished for an adequate analysis and interpretation of the financial statements of a company