by Vicente Cóndor López · Instituto de Planificación Contable · tapa blanda · ISBN 9788471967367
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«Cuentas consolidadas: aspectos fundamentales en su elaboración» is the accounting manual by Vicente Cóndor López, in paperback (327 pages).
Technical study on the preparation of consolidated accounts in business groups. It explains the procedures for integrating financial statements, including equity accounting and the elimination of intra-group items, in order to reflect the true and fair view of the assets and financial position of the group.
Published in 1988 by the Instituto de Planificación Contable, in Spanish. Subject: Business and Economics.
Aimed at accounting students and professionals who need to understand the consolidation of financial statements in business groups.
