Resumen

MANZANEQUE LIZANO, Montserrat; MERINO MADRID, Elena  y  BANEGAS OCHOVO, Regino. Accounting for separate transactions in a business combination: Process of harmonization of International Accounting Standards and American Accounting Standards. Contad. Adm [online]. 2013, vol.58, n.1, pp.13-36. ISSN 0186-1042.

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.

Palabras llave : business combination; separate transactions; FAS 141(R); IFRS 3 (R).

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