Until the eruption of the 2007-2008 international crisis, the decade was characterized by a high growth of credit - especially credit lines for consumption - and of GDP in a large part of the developed and developing worlds. By the end of the period, the process coincided with increasing...

International Accounting Standard 40 (IAS 40 - Investment properties) offers an ideal setting for research on accounting choice as it represents a paradigmatic case choosing between the fair value and the historical cost as the measurement criteria. In this paper, we take the opportunity of this...

Artículo de revista ; Las notas a los estados financieros (memoria) y, en el caso de las entidades de crédito, los informes de Pilar 3 completan y complementan la información contenida en el balance y en la cuenta de resultados, lo que contribuye a una mejor estimación del importe y del...

International Accounting Standard 40 (IAS 40 - Investment properties) offers an ideal setting for research on accounting choice as it represents a paradigmatic case choosing between the fair value and the historical cost as the measurement criteria. In this paper, we take the opportunity of this...