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
Citation
Aurelio GURREA-MARTINEZ.
La calificación culpable del concurso por errores e incumplimiento contables [The culpable classification of the competition due to accounting errors and non-compliance]. (2016). 1-270.
Available at: https://ink.library.smu.edu.sg/sol_research/4751