Amendments to accounting rule 19, business combinations in Royal Decree 1159/2010, of 17 september (and III)

Abstract

In the Royal Decree 1159/2010, of September 17, the procedure have been approved for the Formulation of Annual Consolidated Accounts, in that with general character the method of acquisition is in use, described in the NRV 19.ª of the PGC.

The royal decree also has modified the NRV 19.ª, with the aim to her adapt to the NIIF 3. «Business combinations», adopted as the European Union in June, 2009.

In this third part of the work it is analyzed: the later valuation of the assets and liabilities assumed in the business combination, the countable treatment of the fiscal part of process and the inverse mergers.