La prescripción de la responsabilidad contable: Plazos y régimen especial de prescripción. La interrupción del plazo de prescripción

The current legal regulation of the prescriptive period of accounting liability is included in the first additional provision of Law 7/1988, of 5 April, on the Functioning of the Court of Auditors. Such provision regulates two classes of prescriptive periodS of accounting liability (sections 1...

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Bibliographic Details
Main Author: Izquierdo Arines, Manuel
Format: Article
Language:Spanish
Published: 2020
Subjects:
Prescripción
Responsabilidad Contable
Plazos
Prejudicialidad Penal
Interrupción
Prescribing
Financial responsibility
Prior criminal judgment
Suspending
Physical or official knowledge
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8114766
Source:Revista española de control externo, ISSN 1575-1333, null 22, Nº 66, 2020, pags. 30-47
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La prescripción de la responsabilidad contable: Plazos y régimen especial de prescripción. La interrupción del plazo de prescripción
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