Estados financieros consolidados

  1. Alicia Costa Toda 1
  2. Enrique Villanueva García 2
  1. 1 Universidad de Zaragoza
    info

    Universidad de Zaragoza

    Zaragoza, España

    ROR https://ror.org/012a91z28

  2. 2 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Journal:
Economistas

ISSN: 0212-4386

Year of publication: 2024

Issue: 183

Pages: 76-86

Type: Article

DIALNET GOOGLE SCHOLAR lock_openOpen access editor

More publications in: Economistas

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.

Data source: Dialnet