Contabilidad y Fiscalidad del Concurso de Acreedores (Spanish Edition) Book PDF, ePub eBook

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Book Descriptions:
El presente libro, pese a su título, no tiene por objeto e! tratamiento del crédito tributario en el concurso. Voluntariamente los autores han huido de ello, pues magníficas obras ya hay escritas sobre la materia. Nos hemos centrado en algo, aparentemente sencillo, pero que no ha sido objeto de la debida atención: analizar las implicaciones y consecuencias contables y fiscales que conlleva para el concursado y sus acreedores el desarrollo del procedimiento concursal y las actuaciones llevadas a cabo en el mismo. Por ejemplo, que tiene que pagar a Hacienda la concursada como consecuencia de la aprobación del convenio o por una dación en pago o como se contabilizan tales operaciones.Ello desde una perspectiva eminentemente práctica, atendiendo a las resoluciones jurisprudenciales y administrativas más relevantes, y acompañando una serie de cuadros y gráficos explicativos, incluido los correspondientes asientos contables. También un puñado de formularios aplicables a las situaciones estudiadas. Todo ello siguiendo, en la medida de la posible, el normal desarrollo de una situación concursal, principiando por la refinanciación pre-concursal y llegando hasta la liquidación del concursado. Y teniendo en cuenta la reciente reforma concursal introducida por la Ley 38/201 1, de 10 de octubre, de reforma de la Ley 22/2003, de 9 de julio, Concursal.

Contabilidad y Fiscalidad del Concurso de Acreedores (Spanish Edition) by Eduardo Aznar Giner, Laura Aparicio Ferrer, Vicente Rodríguez Collell, Jaime Santonja López

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