Vela Ródenas, Justo

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Vela Ródenas, Justo

Vela Ródenas, Justo

Universidad de Murcia. Departamento de Economía Financiera y Contabilidad

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Open Access
Problemática contable de los accionistas morosos tras la Resolución del ICAC de marzo de 2019
(Centro de Estudios Financieros, SL, ) Santos Jaén, José Manuel; Vela Ródenas, Justo; Economía Financiera y Contabilidad
The Resolution of 5 March 2019 of the Spanish Accounting and Audit Institute (ICAC), according to which the presentation criteria of financial instruments and other accounting aspects regarding commercial regulations of capital companies are developed, has defined how to record the expenditures and revenues originating as a result of debtor shareholders in Stock Companies. The aim of this paper is to analyse the treatment of debtor stakeholders from a commercial approach as well as address their accounting setting forth the main new provisions introduced by Resolution of 5 March 2019 of the ICAC. As it can be inferred from this paper, the Resolution of the ICAC regarding the accounting treatment of the aforementioned debtor share olders has resulted in an alignment between the accounting profit and the tax base.

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