Grupos de coordinación y reforma contableEvolución de la regulación nacional e internacional
- Martínez Churiaque, José Ignacio
- Rodríguez Molinuevo, José Manuel
- Álvarez Echeverría, Igor
- Ipiñazar Petralanda, Izaskun
ISSN: 0213-3865
Año de publicación: 2008
Título del ejemplar: Grupos empresariales. Nuevos agentes económicos de decisión.
Número: 68
Páginas: 32-55
Tipo: Artículo
Otras publicaciones en: Ekonomiaz: Revista vasca de economía
Resumen
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.