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El estado de cambios en el patrimonio neto
[Statement of changes in equity]

Author

Listed:
  • Gallardo Ramiro, M V
  • Hernández Gañán, S

Abstract

Since the General Chart of Accounts had been changed, the number of financial statements has gone up. Now, it is required more financial information to the companies on its annual accounts. These new financial statements are Statement of Changes in Equity and Cash Flow Statement. Instead, the Statement of Changes in Equity summarizes the items which are not classified as liabilities, financial instruments and its fluctuations. Moreover, when this new accounting statement was passed, the control about accounting has increased. Bearing in mind, the creation of 8th and 9th financial accounts group; contra-accounts are the statements which composed the 13rd subgroup. Financial accounts which belong to the 13rd subgroup are summarized on the Statement of Changes in Equity. The main goal is an improvement of financial information provided by corporations.

Suggested Citation

  • Gallardo Ramiro, M V & Hernández Gañán, S, 2010. "El estado de cambios en el patrimonio neto [Statement of changes in equity]," MPRA Paper 23460, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:23460
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    Keywords

    Estado de cambios de patrimonio neto; Nuevo plan general contable; Patrimonio neto; Estado de ingresos y gastos reconocidos;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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