Moya, Soledad; Perramon, Jordi; Constans, Anselm - Departament d'Empresa, Facultat d'Economia i Empresa - 2005
From 2005 onwards, consolidated financial statements of listed European companies will have to comply with IFRS (IAS). Many German companies began adopting those standards in the 1990s, on a voluntary basis, because of their need to access international capital funding. Spanish companies, by...