Query : Instituto de Contabilidad y Auditoría de Cuentas
- Alberto Orellana Rubio1
- J. F. López Gordo1
- M. G. López Gordo1
- Puig Portero, Irene1
- Economies and Finances2
- Political Science1
- Methods and Statistics1
Adoption of the International Standards on Auditing in Spain
[ES] The aim of the proposed end-of-career work is to follow the process of adapting international standards in the national context, as well as analysing the main changes and implications that this adaptation entails. As published in the decision of the Institute for Accounting and Audit of Account...
Solemn award event of the Financial Studies Award 2019
The Centre for Financial Studies (CEF.-) held on Tuesday 17 September the award ceremony of the XXIX Financial Studies Award at the Madrid Financial Club Genoa. In addition to the authors of the winning work in its eight forms and their respective juries, the event was attended by numerous personali...
Rules on the accounting recording of emission allowances
Rules on the accounting recording of admission allowances. The entry into force of the Kyoto Protocol has led to the introduction of so-called flexibility mechanisms, including the market for greenhouse gas emission allowances. At European Union level, the market started on 1 January 2005, affecting...