- 12 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
The Board is issuing the amendments in this Update to clarify the definition of a
business with the objective of adding guidance to assist entities with evaluating
whether transactions should be accounted for as acquisitions (or disposals) of
assets or businesses. The definition of a business affects many areas of
accounting including acquisitions, disposals, goodwill, and consolidation.