Annual Accounts
This note describes the legal obligation of every corporation's management to prepare its annual accounts, which must then be submitted for approval by the general assembly of shareholders and subsequently filed for recording in the Commercial Registry. The note further details the documents included in the annual accounts and the legal requirements that must be met.
Collection: IESE (España)
Ref: JN-29-E
Format: PDF
Number of pages: 10
Publication Date: Nov 15, 2012
Language: English, Spanish
Description
This note describes the legal obligation of every corporation's management to prepare its annual accounts, which must then be submitted for approval by the general assembly of shareholders and subsequently filed for recording in the Commercial Registry. The note further details the documents included in the annual accounts and the legal requirements that must be met.
Read more
Learning Objective
The annual accounts constitute a legal instrument of prime importance for companies and are subject to strict legal norms. Through this technical note, students will learn about which documents are included in the annual accounts, the legal time frames for their preparation, approval and filing, and the conditions under which companies are obligated to undertake an external audit. This text is suitable for any course on corporate governance.
Leave your rating
"Annual Accounts"
Register for free with IESE Publishing and enjoy all the advantages
What type of account do you want to create?
Choose account type
Professors
Academic Institutions
Individuals