文章基本信息

标题：Grupos de coordinaci髇 y reforma contable. Evoluci髇 de la regulaci髇 nacional e internacional
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作者：Jos?Ignacio Mart韓ez Churiaque Jos?Manuel Rodr韌uez Molinuevo Igor 羖varez Etxebarria Izaskun Ipi馻zar Petralanda
期刊名称：Ekonomiaz : Revista Vasca de Economía
印刷版ISSN：0213-3865
出版年度：2008
卷号：68
期号：II
页码：32-55
出版社：Servicio central de publicacion. Gobierno Vasco
摘要：The Spanish commercial reform imposses the duty to submit the consolidated annual accounts to the prevailing company of the group identified by control relationships.This criterion is different from the unique direction used so far and removes the duty of consolidation from the coordination groups. This paper reflects the development of the national and international regulatory framework after the last legislation innovations that have affected the horizontal groups and focuses on the duties that affect the companies inside such groups. We will see that this development does not keep a consistent line. Basically, the paper analyses the effect of the use of the transfer prices in the linked operations and the effect of aggregation of some variables when completing the memory of the company with higher assets of the coordination group.