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El estado de cambios en el patrimonio neto.

Gallardo Ramiro, M V and Hernández Gañán, S (2010): El estado de cambios en el patrimonio neto. Published in: Tecnica Contable , Vol. 62, No. 736 (13 December 2010): pp. 64-72.

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Since the General Chart of Accounts had been changed, the number of financial statements has gone up. Now, it is required more financial information to the companies on its annual accounts. These new financial statements are Statement of Changes in Equity and Cash Flow Statement. Instead, the Statement of Changes in Equity summarizes the items which are not classified as liabilities, financial instruments and its fluctuations. Moreover, when this new accounting statement was passed, the control about accounting has increased. Bearing in mind, the creation of 8th and 9th financial accounts group; contra-accounts are the statements which composed the 13rd subgroup. Financial accounts which belong to the 13rd subgroup are summarized on the Statement of Changes in Equity. The main goal is an improvement of financial information provided by corporations.

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