Análisis de la combinación de negocios y su correcta aplicación práctica.

Abstract

The purpose of this research is to carry out an analysis of the business combination and its correct determination at the time of its use, as stipulated in International Financial Reporting Standard #3, thus allowing its proper application in the organizations. A methodology with a qualitative approach is proposed, using the deductive method and the bibliographic review of specialized texts for better understanding and meeting the objective set. This work is distributed by an introduction which sets out the problems and objective of the work, followed by the development of the theoretical framework where the topics of research are explained, as well as the resolution of a practical case for a better understanding, which allows for a better understanding of the topic and finally presents a conclusion based on the results obtained during the research into the business combination based on what is stable in NIIF 3, demonstrating the importance of its application in enterprises today.