combinació de negocis

Terminologia comptable de les NIIF

• ca
  combinació de negocis
• es
  combinación de negocios
• fr
  regroupement d’entreprises
• en
  business combination
• norma IFRS3
• A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as ‘true mergers’ or ‘mergers of equals’ are also business combinations as that term is used in this IFRS.