The favourable opinion and the crisis of Abengoa S.A.
Metadatos
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Título
The favourable opinion and the crisis of Abengoa S.A.Autoría
Tutor/Supervisor; Universidad.Departamento
Vico Martínez, Antonio; Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2018-06-13Editor
Universitat Jaume IResumen
The aim of this report is the economic-financial analysis of Abengoa S.A, a company
that has been a benchmark in Spain for its evolution and growth in the energy sector.
The analysis covers the period 2011-2014, ... [+]
The aim of this report is the economic-financial analysis of Abengoa S.A, a company
that has been a benchmark in Spain for its evolution and growth in the energy sector.
The analysis covers the period 2011-2014, years previous to the declaration of
bankruptcy, as one of the objectives of this analysis is to see if the data presented by
the company could have predicted the risk of declaring insolvency proceedings.
On July 21, 2015, the new Accounting Audit Law, Law 22/2015 was published. In
general, this new Law is for all companies with economic activity; however the main
changes affect especially the Public Interest Entities.
The articles of this law that affect the Public Interest Entities will be analyzed, in order
to determine if their application to the audit report of Abengoa SA before the
declaration of bankruptcy, would have been useful in detecting the serious risks that
the company had.
The choice of this company is related to the possibility of combining two topics: the
declaration of bankruptcy and the new Law 22/2015, both issues being related to the
current and economic news. [-]
Palabras clave / Materias
Descripción
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2017/2018
Tipo de documento
info:eu-repo/semantics/bachelorThesisDerechos de acceso
info:eu-repo/semantics/openAccess
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