La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales

Rafael Molina Llopis ()
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Rafael Molina Llopis: Universitat de València

CIRIEC-España, revista de economía pública, social y cooperativa, 2007, issue 58, pages 109-129

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.

Keywords: IAS/IFRS; Accounting; company legislation; General Accounting Plan; Annual accounts; SMEs. (search for similar items in EconPapers)
JEL-codes: M41 K22 P13 (search for similar items in EconPapers)
Date: 2007

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Persistent link: http://EconPapers.repec.org/RePEc:cic:revcir:y:2007:i:58:p:109-129

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