Efectos del nuevo PGC en los estados financieros: El problema de la comparabilidad de los datos

Translated title of the contribution: The effects on comparability of the new local accounting standards in Spain

M. Àngels Fitó, Francesc Gómez, Soledad Moya

Research output: Indexed journal article Articlepeer-review

5 Citations (Scopus)

Abstract

The first adoption of the new Spanish GAAP has not been identical for all companies. In each of the three key elements of the transition: date, valuation and disclosure, the Spanish regulator has included some choices for the transition that may affect the content and quality of the transitional financial information. In this paper we analyse the impact of the new Spanish GAAP adoption in terms of main accounting figures and ratios. Our results show that the impact has been significant for most of the figures and some of the ratios and therefore do not support the transition data choice as it damages comparability.

Translated title of the contributionThe effects on comparability of the new local accounting standards in Spain
Original languageSpanish
Pages (from-to)136-149
Number of pages14
JournalUniversia Business Review
Volume28
Publication statusPublished - 2010
Externally publishedYes

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