文章基本信息

标题：Efectos del nuevo PGC en los estados financieros: El problema de la comparabilidad de los datos
本地全文：下载
作者：Mª Àngels Fitó ; Francesc Gómez ; Soledad Moya 等
期刊名称：Universia Business Review
印刷版ISSN：1698-5117
出版年度：2010
卷号：4
期号：28
出版社：Universia Business Review
摘要：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.
其他摘要：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.