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Grupos de coordinación y reforma contable. Evolución de la regulación nacional e internacional


  • José Ignacio Martínez Churiaque

    (Universidad del País Vasco/Euskal Herriko Unibertsitatea)

  • José Manuel Rodríguez Molinuevo

    (Universidad del País Vasco/Euskal Herriko Unibertsitatea)

  • Igor Álvarez Etxebarria

    (Universidad del País Vasco/Euskal Herriko Unibertsitatea)

  • Izaskun Ipiñazar Petralanda

    (Universidad del País Vasco/Euskal Herriko Unibertsitatea)


The Spanish commercial reform imposses the duty to submit the consolidated annual accounts to the prevailing company of the group identified by control relationships.This criterion is different from the unique direction used so far and removes the duty of consolidation from the coordination groups. This paper reflects the development of the national and international regulatory framework after the last legislation innovations that have affected the horizontal groups and focuses on the duties that affect the companies inside such groups. We will see that this development does not keep a consistent line. Basically, the paper analyses the effect of the use of the transfer prices in the linked operations and the effect of aggregation of some variables when completing the memory of the company with higher assets of the coordination group.

Suggested Citation

  • José Ignacio Martínez Churiaque & José Manuel Rodríguez Molinuevo & Igor Álvarez Etxebarria & Izaskun Ipiñazar Petralanda, 2008. "Grupos de coordinación y reforma contable. Evolución de la regulación nacional e internacional," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 68(02), pages 32-55.
  • Handle: RePEc:ekz:ekonoz:2008203

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    More about this item


    Accounting reform; business combinations; business under common control;

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure


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