MAPA CONCEPTUAL NIF B-7 ADQUISICION DE NEGOCIOS

BUSINESS ACQUISITION

Transaction where an entity directly

or indirectly acquires control of one
or more businesses
Scope
to all entities that make a business
objective acquisition
establish the rules for initial recognition at
the date of acquisition of net business
acquisition assets

Purchase method Presentation Rules Revelation Rules

Evaluate that a Commercial credit % of participation

business is being is the last active Name and and reason with reason for the amount of
acquired item description acquired right acquisition assets and
liabilities
Identify the
acquirer and profit and purchase Acquisition date
determine must be presented in
acquisition date the income
statement
value passive
assets and
consideration

recognize a
business credit
or bargain
purchase