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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.

Commercial Code (Decree No. 671)
Issuer

El Salvador

Year

1970

Region

South America

Issuer (type)

Legislative Assembly (Government)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Arts, Entertainment, & Recreation
  • Finance & Insurance
  • Public administration
  • Administrative, Support, Waste Management
Restrictiveness

High

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