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La información financiera: marco conceptual y proceso de armonización en la Unión Europea

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Abstract

Se analiza la cuarta directiva 78/660/CEE del Consejo, de 25 de julio de 1978, relativa a las cuentas anuales de determinada forma de sociedad, aplicable al conjunto de sociedades lucrativas excepto banca y compañías de seguros, que fué adoptada por España al incorporarse a la antes denominada Comunidad Económica Europea en 1986. En las cuentas anuales se establecen tres partes: el balance de situación, la cuenta de pérdidas y ganancias, y la memoria.

Suggested Citation

  • Mercedes Rodríguez Paredes & Francisco Javier Sevillano Martín, 2002. "La información financiera: marco conceptual y proceso de armonización en la Unión Europea," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 02-15, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
  • Handle: RePEc:ucm:doctra:02-15
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    Keywords

    Contabilidad financiera Países de la Unión Europea.;

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