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Valoración contable de la inversión extranjera: el caso de la Compañía Telefónica Nacional de España y la cantidad neta invertida (1924-1932). (Accounting valuation of foreign investment: the case of the National Telephone Company of Spain and the net amount invested (1924-1932))

Author

Listed:
  • Casasola, María A.
  • Pérez, Vicente A.
  • Sánchez, Mariano
  • Gutiérrez, Fernando

Abstract

En España, ha tenido especial importancia la participación de capital extranjero en la modernización industrial a finales del siglo XIX y principios del siglo XX. Sin embargo, en este periodo la literatura en Historia de la Contabilidad ha prestado escasa atención a las prácticas contables relacionadas con la valoración de la inversión extranjera y en especial en empresas concesionarias de servicios públicos del Estado. (It has been particularly important the contribution of foreign investment in the industrial modernization in the late nineteenth and early twentieth century in Spain. However, in this period Accounting History literature has paid little attention to accounting practices related to the valuation of foreign investment and especially to state concessions).

Suggested Citation

  • Casasola, María A. & Pérez, Vicente A. & Sánchez, Mariano & Gutiérrez, Fernando, 2013. "Valoración contable de la inversión extranjera: el caso de la Compañía Telefónica Nacional de España y la cantidad neta invertida (1924-1932). (Accounting valuation of foreign investment: the case of ," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 19, pages 48-75, December.
    • Handle: RePEc:dec:articl:2013:48-75
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