The Fiscal Information in the Groups of Spanish Societies in the Decade of 90
Miguel Requena Tapia
R.D. 1815/91, the decree that regulates the rules governing the production of consolidated annual accounts, introduced a number of substantial changes in regulations, including the need to disclose information relating to the fiscal situation of the Group and the tax effect method applied in producing consolidated information. Our work analyses 12 qualitative variables, related to published information on the Group s fiscal situation, in order to establish the initial response that group companies have given to the application of the new rules. The most significant conclusion of our study is that the fiscal information contained in the annual accounts analysed does not meet the minimum requirements of R.D. 1815/91.
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