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Spain

In: Transnational Accounting

Author

Listed:
  • Antonio López Díaz
  • Pedro Rivero Torre

Abstract

Until the publication of Royal Decree (Real Decreto, RD) 1815/1991 approving the ‘Standards for the Preparation of Consolidated Annual Accounts’ (Normas para la formulación de las cuentas anuales consolidadas), hereafter referred to as ‘Consolidation Standards’ (Normas de Consolidación, NC) the preparation of consolidated annual accounts was more the exception than the rule for groups of companies. This was due mainly to the absence-of a legal obligation to consolidate. Royal Decree 1815/1991 enacts the provisions of the Commercial Code (Código de Comercio, CCom) which, for the purpose of adapting commercial law to EU regulations, requires the presentation of consolidated annual accounts.

Suggested Citation

  • Antonio López Díaz & Pedro Rivero Torre, 1995. "Spain," Palgrave Macmillan Books, in: Dieter Ordelheide (ed.), Transnational Accounting, chapter 0, pages 2305-2369, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13233-1_25
    DOI: 10.1007/978-1-349-13233-1_25
    as

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