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Concentraciones empresariales e información contable sobre grupos de empresas

Author

Listed:
  • Vicente Condor López

    (Universidad de Zaragoza)

  • Ana Monclús Salamero

    (Universidad de Zaragoza)

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.

Suggested Citation

  • Vicente Condor López & Ana Monclús Salamero, 2008. "Concentraciones empresariales e información contable sobre grupos de empresas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 68(02), pages 16-31.
    • Handle: RePEc:ekz:ekonoz:2008202
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    More about this item

    Keywords

    groups of enterprises; globalization indicators; consolidated accounts;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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