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Información financiera al servicio de la imagen. Estados contables del nuevo banco español de San Fernando y su sucesor el Banco de España, en la etapa previa al privilegio de emisión (1847-1873). (Financial information at the service of image. Financial statements of the spanish bank of San Fernando and its succeeding the Bank of Spain, in the previous stage to the privilege of issuing bank (1847-1873))

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Author Info

  • Moreno Fernández, Rafael
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    Abstract

    El Nuevo Banco de San Fernando creado en 1847, fruto de una fusión, presentaba importantes quebrantos patrimoniales, los cuales fueron saneándose a lo largo de sus seis últimos años de vida. Su cambio de denominación en 1856, por Banco de España no supone ninguna variación real, por cuanto es un continuador en todos los aspectos significativos de su actividad. The Spanish Bank of San Fernando created in 1847, as result of a merge, presented important losses, which were corrected in the last six years of its life. The change of denomination in 1856 adopting the name of Bank of Spain, did not suppose any real variation, because it kept its activity in all significant aspects.

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    File URL: http://www.decomputis.org/dc/articulos_doctrinales/moreno9.pdf
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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2008)
    Issue (Month): 9 (December)
    Pages: 230-276

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    Handle: RePEc:dec:articl:2004-09:230-276

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Historia contabilidad bancaria. Banco Español de San Fernando – Banco de España. Riesgo reputacional y estados contables siglo XIX. Accounting history of banking. Spanish Bank of San Fernando - Bank of Spain. Reputational risk and financial statements; 19 th century.;

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