Análisis contable de una combinación de negocios: la adquisición de Carrefour Colombia por CENCOSUD Chile

In 2012 the Chilean business group of the retails sector CENCOSUD acquired for about 2620 million dollars the Colombian subsidiary of the French brand Carrefour. The purpose of this paper is to present a brief conceptual analysis of this business combination process, under the International Financia...

Full description

Autores:
Rico Bonilla, Carlos Orlando
Tipo de recurso:
Fecha de publicación:
2014
Institución:
Universidad Santo Tomás
Repositorio:
Universidad Santo Tomás
Idioma:
spa
OAI Identifier:
oai:repository.usta.edu.co:11634/41224
Acceso en línea:
https://revistas.usantotomas.edu.co/index.php/activos/article/view/2799
Palabra clave:
Business
CENCOSUD
Carrefour
IFRS 3
Rights
License
http://purl.org/coar/access_right/c_abf2
Description
Summary:In 2012 the Chilean business group of the retails sector CENCOSUD acquired for about 2620 million dollars the Colombian subsidiary of the French brand Carrefour. The purpose of this paper is to present a brief conceptual analysis of this business combination process, under the International Financial Reporting Standard IFRS 3, issued by the IASB on March 2004, which applies to such transactions.

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