El tratamiento del patrimonio neto en las reformas contables y en la legislación mercantil
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Universidad Complutense de Madrid
info
- Marín Hernández, Salvador (coord.)
Verlag: Colegio de Economistas de la Región de Murcia, Servicio de Estudios
ISBN: 978-84-933070-3-5
Datum der Publikation: 2017
Seiten: 524-540
Art: Buch-Kapitel
Zusammenfassung
With this cooperation, we would like to highlight the existing problem inaccounting and commercial legislation, such as the lack of consistency of some concepts, which should be common to both legislations. This is the case of concepts as Share Capital and Equity, both essential for the correct calculation of the company shares real value.