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La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales

Author

Listed:
  • Rafael Molina Llopis

    (Universitat de València)

Abstract

The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.

Suggested Citation

  • Rafael Molina Llopis, 2007. "La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 109-129, August.
    • Handle: RePEc:cic:revcir:y:2007:i:58:p:109-129
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    File URL: http://www.ciriec-revistaeconomia.es/banco/5805_Molina.pdf
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    Cited by:

    1. Luca BAGNOLI & Simone TOCCAFONDI, 2011. "Reporting frameworks for social enterprises: a European overview," CIRIEC Working Papers 1109, CIRIEC - Université de Liège.

    More about this item

    Keywords

    IAS/IFRS; Accounting; company legislation; General Accounting Plan; Annual accounts; SMEs.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises

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