Estados financieros consolidados
- Alicia Costa Toda 1
- Enrique Villanueva García 2
-
1
Universidad de Zaragoza
info
-
2
Universidad Complutense de Madrid
info
ISSN: 0212-4386
Year of publication: 2024
Issue Title: PASADO, PRESENTE Y FUTURO DE LA CONTABILIDAD
Issue: 183
Pages: 76-86
Type: Article
More publications in: Economistas
Sustainable development goals
Abstract
This article analyzes the nature of consolidated financial statements, the historical development of consolidation and its regulation, the current obligation in Spain to present consolidated financial statements, and the principles for the preparation of a consolidated balance sheet and a consolidated profit and loss account. It concludes with a brief reflection on the importance of having economists who are experts in consolidation techniques.
Bibliographic References
- Abad, C.; J. Laffarga; A. García-Borbolla; M. Larran; J. Pinero, y N. Garrod (2000), «An evaluation of the value relevance of consolidated versus unconsolidated accounting information: Evidence from quoted Spanish firms», Journal of International Financial Management and Accounting 11(3): 156-177.
- Childs, W. H. (1949), Consolidated Financial Statements, Cornell University Press.
- Goncharov, I.; J. Werner y J. Zimmermann (2009), «Legislative demands and economic realities: Company and group accounts compared», The International Journal of Accounting 44(4): 334-362.
- Niskanen, J.; E. Kinnunen y J. Kasanen (1998), «A note on the information content of parent company versus consolidated earnings in Finland», The European Accounting Review 7(1): 31-40.
- Rodríguez Figueroa, W (1986), «Algunos antecedentes históricos sobre la consolidación de estados financieros», Técnica Contable, Año XXXVIII, núm. 454, págs. 427-431.