1.0Vilá Abogadoshttps://vila.es/en/Vilá Abogadoshttps://vila.es/en/author/vilaes/rich600338<blockquote class="wp-embedded-content" data-secret="EvMGcegEMZ"><a href="https://vila.es/en/bankruptcy/insolvency-proceedings-annual-accounts/">INSOLVENCY PROCEEDINGS – ANNUAL ACCOUNTS</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://vila.es/en/bankruptcy/insolvency-proceedings-annual-accounts/embed/#?secret=EvMGcegEMZ" width="600" height="338" title="“INSOLVENCY PROCEEDINGS – ANNUAL ACCOUNTS” — Vilá Abogados" data-secret="EvMGcegEMZ" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript"> /* <![CDATA[ */ /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://vila.es/wp-includes/js/wp-embed.min.js /* ]]> */ </script> https://vila.es/wp-content/uploads/2019/07/concursal.jpg669272Introduction The important question of fulfilling accounting obligations set forth in the Capital Companies Act (CCA) is also reflected in the Stated Purpose of the Insolvency Act (IA), which indicates the relevance of this matter for companies under insolvency proceedings. The general premise of the obligation to keep company accounts when a company is declared [...]