Efectos contables, tributarios y financieros de la fusión por absorción de la Empresa Curtiembre Renaciente S. A., Empresas Isotholding S. A., Frank Cía. Ltda. y Reciclaje Ecológicos Green Thumb C. A., en el período 2012

Abstract

The research topic developed below is to determine the financial effects, tax and accounting produced by the fusion by absorption the company Curtiembre Renaciente S.A. to the companies Isotholding S.A., Frank Tosi Cía. Ltda. and Reciclajes Ecologicos Green Thumb C.A., in the period 2012. Applicable laws will be studied to fusion of the companies from the legal, fiscal and accounting perspective necessary to the proper development of this process. Structuring of the companies will be analyzed prior to fusion. as well as determine the causes that motivated these companies to take this decision and demonstrate with a practical case a guide for the development of this process. Subsequently, the real effects obtained by the fusion and the achievement of the corporative objectives planned, will be established. In the development will be used vertical and horizontal analysis, and financial indices, tax payments to control bodies and accounting management for structuring the consolidated balance by absorption, allowing us to issue conclusions and possible recommendations of the topic under investigation