El concepto de irregularidades contables relevantes en la calificación del concurso de acreedores (The Concept of Relevant Accounting Irregularities in the Classification of the Insolvency Proceeding)

17 Pages Posted: 4 Mar 2014 Last revised: 21 Jan 2016

See all articles by Aurelio Gurrea-Martínez

Aurelio Gurrea-Martínez

Singapore Management University - School of Law

Date Written: April 29, 2013

Abstract

Spanish Abstract: La comisión de irregularidades contables relevantes supone uno de los supuestos más frecuentes de calificación culpable del concurso. Sin embargo, a pesar de las sanciones civiles y reputaciones que puede suponer la calificación culpable del concurso para el deudor o, en caso de persona jurídica, para sus administradores, liquidadores o incluso apoderados generales, ni el concepto de relevancia ni el concepto de irregularidad contable resultan definidos en la Ley Concursal. Por este motivo, el presente trabajo pretende realizar un análisis integrado de las normas contables y concursales vigentes, la escasa jurisprudencia existente en la materia, y la función que, a nuestro juicio, cumple la calificación del concurso en el Derecho español, al objeto de ofrecer una definición del concepto de irregularidades contables relevantes.

English Abstract: The perpetration of relevant accounting irregularities prior to the commencement of an insolvency proceeding is one of the most common cases for the 'guilty' classification of Spanish insolvency proceedings. However, and in spite of the importance and legal consequences of the guilty classification of the insolvency proceeding for corporate directors (especially, liability and disqualification), neither the concept of 'relevant' nor the concept of 'accounting irregularities' is defined in the Spanish Insolvency Act 2003. This papers seeks to analyze the legal and accounting regime applicable in Spain in order to provide a concept of 'relevant accounting irregularities' that may suit with the function that, in in other opinion, fulfills the 'classification' of the insolvency proceeding.

Note: Downloadable document is in Spanish.

Keywords: Accounting irregularities, materiality, guilty insolvency proceeding, qualification of insolvency proceedings

Suggested Citation

Gurrea-Martínez, Aurelio, El concepto de irregularidades contables relevantes en la calificación del concurso de acreedores (The Concept of Relevant Accounting Irregularities in the Classification of the Insolvency Proceeding) (April 29, 2013). Available at SSRN: https://ssrn.com/abstract=2400095 or http://dx.doi.org/10.2139/ssrn.2400095

Aurelio Gurrea-Martínez (Contact Author)

Singapore Management University - School of Law ( email )

55 Armenian Street
Singapore, 179943
Singapore
(+65) 6808-5160 (Phone)

HOME PAGE: http://https://law.smu.edu.sg/faculty

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