Concentraciones empresariales e información contable sobre grupos de empresas

Vicente Condor López and Ana Monclús Salamero
Additional contact information
Vicente Condor López: Universidad de Zaragoza
Ana Monclús Salamero: Universidad de Zaragoza

EKONOMIAZ. Revista vasca de Economía, 2008, vol. 68, issue 02, 16-31

Abstract: The economic globalization is making companies rationalize their structures, intensifying their concentrating operations. Therefore, the description of the activity developed by the companies involved in these kinds of proceses requieres a specific treatment. This paper describes the accountancy approach that companies use to tackle their business combinations, in general, and the group of companies, more precisely. In relation with the later, the paper details the new regulatory framework applicable in Spain after the accountancy harmonization process derived from the adjustment of the commercial legislation in the international accountancy regulation adopted by the European Union.

Keywords: groups of enterprises; globalization indicators; consolidated accounts (search for similar items in EconPapers)
JEL-codes: F23 G34 M41 (search for similar items in EconPapers)
Date: 2008
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.ogasun.ejgv.euskadi.net/r51-k86aekon/es ... publ=63&registro=916 complete text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:2008202

Ordering information: This journal article can be ordered from
Dpto. de Hacienda y Finanzas, Gobierno Vasco, C/Donostia-San Sebastián, 1, 01010 Vitoria-Gasteiz, Spain

Access Statistics for this article

More articles in EKONOMIAZ. Revista vasca de Economía from Gobierno Vasco / Eusko Jaurlaritza / Basque Government Contact information at EDIRC.
Bibliographic data for series maintained by Iñaki Treviño ().