La calificación culpable del concurso por errores e incumplimiento contables [The culpable classification of the competition due to accounting errors and non-compliance]

Publication Type

Book

Publication Date

3-2016

Abstract

Experience in insolvency proceedings over recent years has shown that accounting errors and non-compliance are among the most frequent grounds for determining culpable insolvency. However, despite the legal and reputational consequences associated with such a finding, no single work has been published that examines the issues arising from culpable insolvency due to accounting errors and non-compliance. This book aims to fill this significant gap in Spanish legal literature. Through an integrated and functional analysis of current accounting and insolvency regulations, as well as existing case law on insolvency classification, it seeks to serve as a useful tool for professionals in insolvency law, providing them with a practical and theoretical understanding of the issues surrounding culpable insolvency due to accounting errors and non-compliance.

Discipline

Accounting Law | Business Organizations Law

First Page

1

Last Page

270

ISBN

9788490997925

Publisher

Civitas-Thomson Reuters Aranzadi

City or Country

Barcelona

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