La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales
AbstractThe 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.
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Bibliographic InfoArticle provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.
Volume (Year): (2007)
Issue (Month): 58 (August)
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IAS/IFRS; Accounting; company legislation; General Accounting Plan; Annual accounts; SMEs.;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
- P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
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