Amendments to accounting rule 19, Business Combinations in Royal Decree 1159/2010, of 17 September (I)
DOI:
https://doi.org/10.51302/rcyt.2010.7153Keywords:
business combinations, acquisition methodAbstract
Royal Decree 1159/2010 of 17 September lays down the standards on Consolidated Financial Statements. The main method in these standards is the acquisition method, included in rule 19 of the Spanish Accounting Standards.
The royal decree also amends rule 19 in order to align it with IFRS 3, Business Combinations. The European Union adopted IFRS 3 in June 2009.
In this paper we explain the amendments to rule 19 and include several examples that illustrate them.
Downloads
Download data is not yet available.
Downloads
Published
2010-12-07
How to Cite
Romano Aparicio, J. (2010). Amendments to accounting rule 19, Business Combinations in Royal Decree 1159/2010, of 17 September (I). Revista De Contabilidad Y Tributación. CEF, (333), 209–238. https://doi.org/10.51302/rcyt.2010.7153
Issue
Section
Contabilidad
