GUIA PRÁCTICA SOBRE EL PROCESO DE FUSIONES POR ABSORCIÓN DE EMPRESAS EN PANAMÁ Y SUS AFECTACIONES EN LA CONTABILIDAD

Abstract

Corporate mergers over the past decade are strategies contemplated in various economic studies provided in the financial, tax, and labor sectors. This action, supported by the fiscal regulations of our country, is part of the practices that have been consistently carried out. The purpose of this fiscal and financial strategy tool goes hand in hand with the economic sphere, ensuring that the taxpayer can make the correct decision when considering a merger. The focus of this research is qualitative, utilizing the data collection technique through surveys, which provided the necessary reference for the identified knowledge gaps in the field of mergers. The expected purpose is the adoption of good accounting practices. As a relevant result, the need for a practical guide on mergers and their impact on all business aspects within an organization was observed. This entails accounting implications, affecting the general management or, at a given moment, the tax regulator of our country. The conclusion emphasizes the importance of implementing a practical guide that covers the respective closures or mergers affecting all involved institutions. It provides the necessary references for the taxpayer or entrepreneur, highlighting that a merger is a complex process involving aspects such as taxes, personnel, finances, fixed assets, work structures, and the new management framework. The final compilation will be reflected in the financial statements, which represent the integration of the merging companies and the unique outcome of this report.