El tratamiento del patrimonio neto en las reformas contables y en la legislación mercantil

  1. Mª Dolores Bernabéu Sánchez 1
  2. Mª del Carmen Norverto Laborda 1
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Book:
Contabilidad, auditoría y empresa en una economía global: en homenaje al prof. Dr. D. Pedro Luengo Mulet
  1. Marín Hernández, Salvador (coord.)

Publisher: Colegio de Economistas de la Región de Murcia, Servicio de Estudios

ISBN: 978-84-933070-3-5

Year of publication: 2017

Pages: 524-540

Type: Book chapter

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Abstract

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.

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