The role and current status of IFRS in the completion of national accounting rules : evidence from Spain
Year of publication: |
2017
|
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Authors: | Mora, Araceli |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, Taylor & Francis, ISSN 1744-9480, ZDB-ID 2166115-7. - Vol. 14.2017, 1/2, p. 199-206
|
Subject: | IFRS influence | Spanish GAAP | Small- and Medium-Sized Entities | EU Accounting Directive 2013/34/EU | Spanien | Spain | KMU | SME | IFRS | Bilanzierungsgrundsätze | Accounting standards | Volkswirtschaftliche Gesamtrechnung | National accounts |
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