In firms subject to tariff regulations, the authorities have developed “regulatory” accounting methods, to identify … and public. This paper starts the development of a specific set of regulatory accounting methods for the Chilean industry … industry, performed by other authors. In the methodological area, it is found that the main adjustments to the accounting data …

(CSWL) are valid for certain types of projections on the sustainability of the public pension system. The CSWL is analyzed …

Economics and in the analysis of the Spanish public pension system. This article presents two major contributions. The first one … that the CSWL does not follow the same distribution as the population with respect to some types of benefits and this …

The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation … particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the … Institute of Accounting and Auditing, and the currently applicable regulations. …

different rules and laws which have influenced the economic regime of these companies. The appearance of the Rules on accounting … cooperative societies in the light of co-operative principles and their definition by the future accounting rules. …