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ACCOUNTING NEWS IN THE ENTREPRENEURS ACT

I. – INTRODUCTION. On September 28, 2013 the announced Law 14/2013 to support entrepreneurs and their internationalization, also known as “Entrepreneur Act “, was published in the BOE (the Spanish Official State Gazette). The main purpose of the Act is to promote the entrepreneurial culture as well as both the development and growth of Spanish companies in the international framework. Various…

CORPORATE GOVERNANCE REFORM: THE RECOGNITION OF MINORITY SHAREHOLDERS

I. – INTRODUCTION The proposal submitted by the CNMV experts (the Spanish government agency responsible for the financial regulation of the securities markets in Spain) and the Ministry of Economy and Competitiveness run by Luis de Guindos, can be revolutionary in the world of listed companies if finally becomes law. This reform hinges on three essential points developed below. II…