We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Balance y cuenta de pérdidas y ganancias consolidadas.
- Authors
Lamas, Fernando Ruiz
- Abstract
Recent changes in regulation of consolidated financial statements presented by Spanish group of companies implies compulsory disclosure of a balance sheet, a profit and loss account, a statement of changes in equity and a statement of cash flows, even if those groups does not follow the International Financial Reporting Standards. Last December, the Spanish regulator proposed provisional valid formats of consolidated statements for the year 2008. Definitive formats will be delivered by the end of 2009. In this article we present the main changes affecting the consolidated balance sheet and the consolidated profit and loss. The consolidated statement of changes in equity and the consolidated statement of cash flows will be analyzed in a future work.
- Subjects
FINANCIAL statements; ACCOUNTING; DISCLOSURE in accounting; MERGERS &; acquisitions; PROFIT &; loss; CASH flow
- Publication
Partida Doble, 2009, Vol 20, Issue 212, p22
- ISSN
1133-7869
- Publication type
Article