Norma internacional de información financiera NIIF 3 combinación de negocios una visión desde el registro contable.

Abstract

Companies are usually defined based on their economic, legal, political and competitive performance that are shaping these factors giving way to business to promote strategies and setting directions to follow in the business world, given that, it is indicated that an administration and operation economic, must be addressed with responsibility, immersed in compliance with the laws, rules, regulations, cunning and obligations that a company entails. The correct application of the International Financial Reporting Standards demands the mastery of concept expressed in each of the standards, which in Ecuador were made mandatory since 2010. With regard to IFRS 3 Business Combinations with its application of a case study, it is demonstrated how to differentiate between the acquiring and the acquired company, the steps to follow from the date of acquisition and the recognition of goodwill according to the acquisition method assumed for the solution of the same, since this rule has the purpose of improving the accounting information of the above. To successfully achieve the above, we worked with qualitative research, exploratory type, with the application of the analytical method, where the literature review plays a fundamental role as a research technique, in order to improve the registration of accounting information.