ACCOUNTING REGULATION & BUSINESS REPORTING IN SPAIN
Autores: JOSÉ LUIS UCIEDA BLANCO y PABLO GÓMEZ CARRASCO
Prólogo: LEANDRO CAÑIBANO
P.V.P.: 17,00€
Precio Socio: 8,50 € versión papel. Versión digital disponible en la Zona de Socios
56 Páginas
Año de publicación: Enero 2020
ÍNDICE
Foreword (by Prof. Leandro Cañibano)
1. Introduction
2. Spanish Accounting Regulation in the past
2.1. Before 1973
2.2. Standardization in the 1970s and the 1973 PGC
2.3. European harmonization and the 1990 PGC
2.4. International Revolution and 2007 PGC
3. Current accounting regulation and practice
4. Accounting rule making bodies
4.1. The Accounting and Auditing Institute (ICAC)
4.2. The Bank of Spain (BE)
4.3. Directorate General for Insurance and Pensions Funds (DGSFP)
4.4. Securities and Exchange Commission (CNMV)
4.5. The Spanish Accounting and Business Administration Association (AECA)
4.6. Governmental Auditing Agency (IGAE)
5. Accounting standard setting process
5.1. Overall description of how accounting regulation comes into force
5.2. Standard setting influence and lobbying
5.2.1. Audit firms
5.2.2. Preparers and professional associations
5.2.3. Government and taxes
5.2.4. The Academia
6. Enforcement and auditing
7. Non-Financial information
8. Concluding remarks
References
Regulation (in chronological order)
RESUMEN
This article presents the current stage of Spanish accounting regulation. It briefly covers the history and milestones in accounting regulation, and provides an insight and detailed picture of all the relevant elements of accounting regulation in a country: standard setting bodies, their relationship, lobby and influence by interested parties, the standard setting process, and references to auditing and the most recent developments.
