El tratamiento del patrimonio neto en las reformas contables y en la legislación mercantil
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Universidad Complutense de Madrid
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- Marín Hernández, Salvador (coord.)
Éditorial: Colegio de Economistas de la Región de Murcia, Servicio de Estudios
ISBN: 978-84-933070-3-5
Année de publication: 2017
Pages: 524-540
Type: Chapitre d'ouvrage
Résumé
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.