Let's put in order the accounting records and annual accounts of the agrarian processing companies

<p>The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, app...

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Autores principales:	Emilio Mauleón Méndez, Juana Isabel Genovart Balaguer
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2016
Materias:	entidad de participación SAT contabilidad libros contables cuentas anuales. Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/634cae871fd2493f97ad60c2ef1b9ce5
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spelling	oai:doaj.org-article:634cae871fd2493f97ad60c2ef1b9ce52021-11-12T13:14:39ZLet's put in order the accounting records and annual accounts of the agrarian processing companies1135-66181885-803110.5209/REVE.52986https://doaj.org/article/634cae871fd2493f97ad60c2ef1b9ce52016-04-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/52986https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031<p>The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.</p><p>Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.</p><p>A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.</p>After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.Emilio Mauleón MéndezJuana Isabel Genovart BalaguerAECOOP Escuela de Estudios Cooperativosarticleentidad de participaciónSATcontabilidadlibros contablescuentas anuales.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 122, Iss 0, Pp 219-251 (2016)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	entidad de participación SAT contabilidad libros contables cuentas anuales. Economics as a science HB71-74
spellingShingle	entidad de participación SAT contabilidad libros contables cuentas anuales. Economics as a science HB71-74 Emilio Mauleón Méndez Juana Isabel Genovart Balaguer Let's put in order the accounting records and annual accounts of the agrarian processing companies
description	<p>The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.</p><p>Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.</p><p>A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.</p>After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.
format	article
author	Emilio Mauleón Méndez Juana Isabel Genovart Balaguer
author_facet	Emilio Mauleón Méndez Juana Isabel Genovart Balaguer
author_sort	Emilio Mauleón Méndez
title	Let's put in order the accounting records and annual accounts of the agrarian processing companies
title_short	Let's put in order the accounting records and annual accounts of the agrarian processing companies
title_full	Let's put in order the accounting records and annual accounts of the agrarian processing companies
title_fullStr	Let's put in order the accounting records and annual accounts of the agrarian processing companies
title_full_unstemmed	Let's put in order the accounting records and annual accounts of the agrarian processing companies
title_sort	let's put in order the accounting records and annual accounts of the agrarian processing companies
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2016
url	https://doaj.org/article/634cae871fd2493f97ad60c2ef1b9ce5
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Let's put in order the accounting records and annual accounts of the agrarian processing companies

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