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Codigo de Comercio

Commercial Code (Decree No. 671)

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Summary

The Commercial Code, Decree No. 671, establishes the obligation for companies to keep books of accounts and provides the basic legal framework for accounting in El Salvador.

Source
Issuer

El Salvador

Year

1970

Region

South America

Issuer (type)

Legislative Assembly (Government)

Instrument type

Code

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • Moderate 0.91%
    • Low 0.04%
    • E focus: water, conservation
    • S focus: compensation, children
    • G focus: audit, bribery, accountability
    • Administrative services, Arts, Finance, Management, Public administration, Retail trade, Transportation, Wholesale trade