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


  • Gallardo Ramiro, M V
  • Hernández Gañán, S


Since the new General Chart of Accounts was passed, the amount of financial information that is required to the corporations had increased. There have been two new financial statements too: Statement of Changes in Equity and Cash Flow Statement. We analyze the Statement of Changes in Equity on this paper, and the changes result of the new financial statement. Also, the statement of changes in equity has two new accounts: 8th group “Expenditure of Equity” and 9th group “Income of Equity”. The accounting rules for grants, donations and bequest had changed too, those are regulated by the Statement of Registration and Assessment 18th. On the same way, the rules for financial instruments or securities has changed too, those are regulated by the Statement of Registration and Assessment 9th. The information that must been provided by those accounts, now is not limited to the annual report. 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 23367, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:23367

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    Subvenciones; Instrumentos Financieros; Estado de Cambios de Patrimonio Neto; Nuevo Plan General Contable;

    JEL classification:

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

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