Alvarado Riquelme, M.; Ampudia Fernández, J. M.; Prado … - In: Investigaciones Europeas de Dirección y Economía de … 15 (2009) 3, pp. 149-167
The Economic European Area decided to require public groups to prepare their financial statements under IFRS covering periods beginning on or after January 1, 2005. The Spanish experience with the implementation of IFRS in consolidated financial statements has been very positive, but it is...