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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))

Author

Listed:
  • Moreno Fernández, Rafael

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.

Suggested Citation

  • Moreno Fernández, Rafael, 2008. "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). (Fi," 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 9, pages 230-276, December.
  • Handle: RePEc:dec:articl:2004-09:230-276
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