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Start Over Topic comptabilite Topic european union Language spanish Publication Type Academic Journals Region spain Publisher centro internacional de investigacion e informacion de la economia publica, social y cooperativa
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1. La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales.

Author

Llopis, Rafael Molina

Subjects
*CORPORATE accounting laws, *COOPERATIVE societies, *ACCOUNTING laws
Abstract

The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.. [ABSTRACT FROM AUTHOR]

Published
2007