التفاصيل البيبلوغرافية
| العنوان: |
EL PERÍMETRO DE VINCULACIÓN. (Spanish) |
| Alternate Title: |
Related Parties Perimeter. (English) |
| المؤلفون: |
Paz-Ares, Cándido, Jordano Luna, Martín |
| المصدر: |
Actualidad Jurídica (1578-956X); Jun-Sep2021, Issue 56, p71-114, 44p |
| مصطلحات موضوعية: |
RELATED party transactions, CONFLICT of interests, INTERNATIONAL accounting standards, FINANCIAL statements, LANGUAGE in the workplace, FINANCE companies, FINANCE laws |
| Abstract (English): |
The aim of this paper is to identify the persons who legally qualify as related parties for the purposes of applying the new rules on related-party transactions introduced in the Capital Companies Law by Law 5/2021 transposing Directive 2017/828. Although the study focuses on the analysis of the related parties perimeter in listed companies, it also extensively addresses, by contrast or comparison, the identification of the related parties (to directors) in the general part of the Capital Companies Law, applicable to any type of capital company. The goal sought is to translate the complicated accounting language of the international accounting standards referred to in the special part into the common corporate language and, as far as possible, to harmonize to its dictates the treatment of the matter in the general part. [ABSTRACT FROM AUTHOR] |
| Abstract (Spanish): |
El objeto del trabajo es identificar las personas que legalmente merecen la consideración de parte vinculada a efectos de la aplicación de la nueva normativa sobre operaciones vinculadas introducida en la Ley de Sociedades de Capital por la Ley 5/2021, mediante la cual se transpone la Directiva 2017/828. Aun cuando se centra en el análisis del perímetro de vinculación en las sociedades cotizadas, el estudio se ocupa también profusamente, por contraposición o comparación, de la identificación de las personas vinculadas al administrador en la parte general de la Ley de Sociedades de Capital, aplicable a cualquier tipo de sociedad de capital. El objetivo buscado es traducir el alambicado lenguaje contable de las normas internacionales de contabilidad a que remite la parte especial al lenguaje societario y, en la medida de lo posible, homogeneizar o armonizar a sus dictados el tratamiento de la materia en la parte general. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Complementary Index |
