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Normas para la formulación de las cuentas anuales consolidadas y el concepto de grupo societario - Despacho de abogados Gómez-Acebo & Pombo
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Normas para la formulación de las cuentas anuales consolidadas y el concepto de grupo societario

icon 20 de octubre, 2010
La Ley 16/2007, de 4 de julio, de reforma y adaptación de la legislación mercantil en materia contable para su armonización internacional con base en la normativa de la Unión Europea, ha habilitado al Gobierno para dictar normas complementarias al Plan General de Contabilidad.Aprobado el Plan General de Contabilidad, para complementar el marco general contable restaba el desarrollo reglamentario de los artículos 42 y siguientes del Código de Comercio, circunstancia que ahora se completa mediante el Real Decreto 1159/2010 de 17 de septiembre (en adelante, NOFCAC), de forma que se incorpora al ordenamiento jurídico contable el desarrollo normativo correspondiente a la consolidación de cuentas…

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Normas para la formulación de las cuentas anuales consolidadas y el concepto de grupo societario

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