Fusiones de empresas

Bibliografía

ACCOUNTING STANDARDS BOARD (ASB) (1994): Financial Reporting Standard nº 6 "Acquisitions and Mergers". ABS, London, September.

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) (1970a): Accounting Principles Board. Opinion nº 16 "Business Combinations". AICPA, New York, August.

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) (1970b): Accounting Principles Board. Opinion nº 17 "Intangible Assets". AICPA, New York, December.

AUSTRALIAN ACCOUNTING RESEARCH FOUNDATION (AARF) (1985): Australia Accounting Standard nº 21 "Accounting for the Acquisition of Assets". AARF, Cauldfield, December.

AUSTRALIAN ACCOUNTING STANDARDS BOARD (AASB) (1988): Accounting Standard nº 1050 "Accounting for the Acquisition of Assets". AASB, Cauldfield, September.

CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS (CICA) (1973): Handbook nº 1580 "Business Combinations". CICA, Toronto, September.

CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS (CICA) (1999): Exposure Dratf "Business Combinations". CICA, Toronto, September.

FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) (1999): Exposure Dratf "Business Combinations and Intangible Assets". FASB, Stamford, September.

INSTITUTO DE CONTABILIDAD Y AUDITORÍA DE CUENTAS (ICAC) (1993): Borrador de Normas de contabilidad aplicables a las fusiones y escisiones de sociedades. (BOICAC nº 14, Octubre).

INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE (IASC) (1998a): International Accounting Standard nº 22 (revised) "Business Combinations". IASC, London, September.

INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE (IASC) (1998b): Discussion Paper, G4+1 Position Paper "Recommendations for Achieving Convergence on the Methods of Accounting for Business Combinations". IASC, London, December.

NEW ZEALAND SOCIETY OF ACCOUNTANTS (NZSA) (1990): Statement of Standard Accounting Practice nº 8 "Accounting for Business Combinations". NZSA, Wellington, October.

NEW ZEALAND SOCIETY OF ACCOUNTANTS (NZSA) (1998): Exposure Dratf nº 83 "Accounting for Acquisitions Resulting in Entity Combinations". NZSA, Wellington, July.