Grupos de coordinación y reforma contable. Evolución de la regulación nacional e internacional

José Ignacio Martínez Churiaque, José Manuel Rodríguez Molinuevo, Igor Álvarez Etxebarria and Izaskun Ipiñazar Petralanda
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José Ignacio Martínez Churiaque: Universidad del País Vasco/Euskal Herriko Unibertsitatea
José Manuel Rodríguez Molinuevo: Universidad del País Vasco/Euskal Herriko Unibertsitatea
Igor Álvarez Etxebarria: Universidad del País Vasco/Euskal Herriko Unibertsitatea
Izaskun Ipiñazar Petralanda: Universidad del País Vasco/Euskal Herriko Unibertsitatea

EKONOMIAZ. Revista vasca de Economía, 2008, vol. 68, issue 02, 32-55

Abstract: The Spanish commercial reform imposses the duty to submit the consolidated annual accounts to the prevailing company of the group identified by control relationships.This criterion is different from the unique direction used so far and removes the duty of consolidation from the coordination groups. This paper reflects the development of the national and international regulatory framework after the last legislation innovations that have affected the horizontal groups and focuses on the duties that affect the companies inside such groups. We will see that this development does not keep a consistent line. Basically, the paper analyses the effect of the use of the transfer prices in the linked operations and the effect of aggregation of some variables when completing the memory of the company with higher assets of the coordination group.

Keywords: Accounting reform; business combinations; business under common control (search for similar items in EconPapers)
JEL-codes: G34 L22 (search for similar items in EconPapers)
Date: 2008
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