The book explains the legal nature of a business as an organized unit, detailing how to handle the transmission of a business, including its physical and intangible assets. The Burden of "Contabilidad" (Accounting): The Conflict:
: El deber de llevar una contabilidad clara, el secreto contable y la función del Registro Mercantil como mecanismo de publicidad legal. Lecciones De Derecho Mercantil Volumen I Pdf