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- Title
Incidencias de la normativa contable actual en las eliminaciones financieras de la consolidación.
- Authors
Jiménez, Jesús Angla; Merayo, Araceli Rodríguez; Blasco, María Arántzazu Vidal
- Abstract
In this paper we analyzed the acquisition of financial instruments emitted by one society of a group of companies, in accordance with new Spanish accounting consolidation standards. Such operations imply the elimination of the financial relation and the recognition of a profit or a loss for the group. Both the form to raise the elimination and the results to recognize have undergone important changes derived from the new registry and valuation criteria in the present Spanish accounting standards. The classification of financial instruments adopted by the group's societies causes different valuing scenes.
- Subjects
SPAIN; FINANCIAL instruments; ACCOUNTING standards; PROFIT &; loss; VALUATION; AUDITING standards; NEGOTIABLE instruments; FINANCIAL futures; DEBT-to-equity ratio
- Publication
Partida Doble, 2009, Vol 20, Issue 214, p42
- ISSN
1133-7869
- Publication type
Article