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Título: Problemática contable de los accionistas morosos tras la Resolución del ICAC de marzo de 2019
Editorial: Centro de Estudios Financieros, SL
Cita bibliográfica: Revista de Contabilidad y Tributación. CEF, 448 (julio 2020), pp. 01-020
ISSN: 1138-9540
Palabras clave: Limited company
Accounting
Share capital
Debtor shareholders
Resumen: The Resolution of 5 March 2019 of the Spanish Accounting and Audit Institute (ICAC), according to which the presentation criteria of financial instruments and other accounting aspects regarding commercial regulations of capital companies are developed, has defined how to record the expenditures and revenues originating as a result of debtor shareholders in Stock Companies. The aim of this paper is to analyse the treatment of debtor stakeholders from a commercial approach as well as address their accounting setting forth the main new provisions introduced by Resolution of 5 March 2019 of the ICAC. As it can be inferred from this paper, the Resolution of the ICAC regarding the accounting treatment of the aforementioned debtor share olders has resulted in an alignment between the accounting profit and the tax base.
Autor/es principal/es: Santos Jaén, José Manuel
Vela Rodenas, J. J.
URI: http://hdl.handle.net/10201/136056
Tipo de documento: info:eu-repo/semantics/article
Número páginas / Extensión: 20
Derechos: info:eu-repo/semantics/openAccess
Attribution-NonCommercial-NoDerivatives 4.0 International
Aparece en las colecciones:Artículos: Economía Financiera y Contabilidad

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