Caso de aplicación NIIF 3 a la fusión Banco de Bogotá y Megabanco

This research undertook study of business mergers and combinations by analyzing a real situation. In the first part of the paper, the theoretical foundations that provide the context of mergers in the Colombian and International accounting standards were identified, then the case study of the Banco de Bogota S.A. and y Banco de Crédito y Desarrollo Social Megabanco S.A merging, was presented under the review of the implementation of the International Financial Reporting Standards [IFRS] No. 3.Employing the method of acquisition determined by the IFRS, it was possible to identify the acquirer company and the acquired company, the acquisition date was determined, the assets acquired and liabilities assumed by the acquirer company were established. The assets and liabilities of the acquired entity were found at book value rather than fair value as was expected, at the time to find the gain on the transaction, the revenue was identified, because the amount paid was less than the difference between assets and liabilities assumed.

• Autores: Hernández Hincapié, María Alexandra; Peña Espitia, Eliana Gineth
• Fecha de publicación: 2015
• Institución: Universidad Santo Tomás
• Repositorio: Repositorio Institucional USTA
• Idioma: spa
• OAI Identifier: oai:repository.usta.edu.co:11634/41173
• Acceso en línea: https://revistas.usantotomas.edu.co/index.php/activos/article/view/1768
• Palabra clave: Combination; merger; acquisition; goodwill; IFRS 3; IASB; international harmonization; fair value; control
• License: http://purl.org/coar/access_right/c_abf2