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Concentraciones empresariales e información contable sobre grupos de empresas

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  • Vicente Condor López

    (Universidad de Zaragoza)

  • Ana Monclús Salamero

    (Universidad de Zaragoza)

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    Abstract

    The economic globalization is making companies rationalize their structures, intensifying their concentrating operations. Therefore, the description of the activity developed by the companies involved in these kinds of proceses requieres a specific treatment. This paper describes the accountancy approach that companies use to tackle their business combinations, in general, and the group of companies, more precisely. In relation with the later, the paper details the new regulatory framework applicable in Spain after the accountancy harmonization process derived from the adjustment of the commercial legislation in the international accountancy regulation adopted by the European Union.

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    File URL: http://www.ogasun.ejgv.euskadi.net/r51-k86aekon/es/k86aEkonomiazWar/ekonomiaz/downloadPDF?R01HNoPortal=true&idpubl=63®istro=916
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    Bibliographic Info

    Article provided by Gobierno Vasco / Eusko Jaurlaritza / Basque Government in its journal EKONOMIAZ.

    Volume (Year): 68 (2008)
    Issue (Month): 02 ()
    Pages: 16-31

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    Handle: RePEc:ekz:ekonoz:2008202

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    Related research

    Keywords: groups of enterprises; globalization indicators; consolidated accounts;

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