Análisis contable de una combinación de negocios: la adquisición de Carrefour Colombia por CENCOSUD Chile
Accounting analysis of a business combination: The acquisition of Carrefour Colombia by CENCOSUD Chile.
Abstract (en)
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.
Abstract (es)
En 2012 el grupo empresarial chileno del sector minorista CENCOSUD adquirió por cerca de 2620 millones de dólares la filial en Colombia de la marca francesa Carrefour. El objetivo de este artículo es presentar un breve análisis conceptual de este proceso de combinación de negocios, a la luz de la Norma Internacional de Información Financiera IFRS 3, emitida por el IASB en marzo de 2004, que aplica para este tipo de transacciones.
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