La responsabilidad de las cooperativas derivada del incumplimiento de las obligaciones contables. Influencia de la reforma penal y la nueva regulación contable

Autor: Villaroya Lequericaonandia, Maria Begoña

Publikováno v: REVESCO. Revista de Estudios Cooperativos; Vol. 108 (2012); 173-212
Revistas Científicas Complutenses
Universidad Complutense de Madrid (UCM)

The aim of this work is to know the criminal responsibility for social organs arising from not complying with the accounting obligations and the repercussion of the reform of the Penal Code in the treatment of responsibility. The paper starts with a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=RECOLECTA___::b52cd8181ecefe4a592bb6f39e57c183
https://revistas.ucm.es/index.php/REVE/article/view/39589