EJERCICIOS PRACTICOS DE FUSIONES DE COMPANIAS 1EJERCICIOS PRACTICOS DE FUSIONES DE COMPANIAS 1.La empresa Comercial del Norte, S.A, el dÃa vendió a la empresa Lino Comercial, S.A, el 80% de sus acciones comunes y el 68% de sus acciones preferentes a un precio de RD$3,400,000.00. las partidas...
EJERCICIOS PRACTICOS DE FUSIONES DE COMPANIAS 1.La empresa
Comercial del Norte, S.A, el día 05-06-2017 vendió a la empresa Lino
Comercial, S.A, el 80% de sus acciones comunes y el 68% de sus acciones
preferentes a un precio de RD$3,400,000.00. las partidas de la cuenta de capital
contable de la compañía Comercial del Norte, SA, eran las siguientes: Capital
en acciones comunes RD$1,100,000.00 Capital en acciones preferentes
RD$1,400,000.00 Prima sobre acciones RD$ 300,000.00 Utilidades retenidas
RD$ 600,000.00 SE REQUIERE: a)Registrar la operación b)Determinar la
plusvalía
Answer & Explanation
Para resolver este ejercicio, vamos a registrar la operación de venta de acciones
y calcular la plusvalía generada por esta transacción.
a) Registrar la operación
1. Calcular el valor contable de las acciones vendidas:
o Acciones comunes:
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