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Mejoras a introducir en la información de la Memoria del PGCPYMES español: sucursales con pérdidas

Author

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  • Martínez Núñez, Juan Antonio

Abstract

En España, el incluir en la memoria del PGCPYMES, información sobre la evolución y el resultado económico de una sucursal que presenta pérdidas y descensos en las ventas, mientras que el resto de establecimientos y la propia cuenta de pérdidas y ganancias global de la empresa presenta beneficios, debería ser una decisión más que opcional, pues en la memoria se deberá indicar cualquier información necesaria para permitir el conocimiento de la situación y actividad de la empresa en el ejercicio, y completará, ampliará y comentará la información de los otros documentos que integran las cuentas anuales. In Spain, to include in the memory of the PGCPYMES, information about the evolution and the economic result of a branch that presents losses and decreases in the sales, whereas the rest of establishments and the own global account of losses and earnings of the company presents benefits, should be a decision more that optional, since in the memory it will have indicate any necessary information to allow the knowledge of the situation and activity of the company in the exercise, and it will complete, it will extend and comment on the information of other documents that integrate the annual accounts.

Suggested Citation

  • Martínez Núñez, Juan Antonio, 2010. "Mejoras a introducir en la información de la Memoria del PGCPYMES español: sucursales con pérdidas," Gestión Joven "Revista de la Agrupación Joven Iberoamericana de Contabilidad y Administración de Empresas". Young Management "Journal of the Young Iberomerican Group of Accounting and Business Adminis, Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, July.
    • Handle: RePEc:ges:articl:2008-10:73-81
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