The international harmonization towards the accounting model of the IASB: main differences between the IFRS and the Spanish general accounting plan
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comunitat-uji-handle3:10234/97664
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The international harmonization towards the accounting model of the IASB: main differences between the IFRS and the Spanish general accounting planAutoria
Tutor/Supervisor; Universitat.Departament
Gill de Albornoz Noguer, Belén; Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2017-11-14Editor
Universitat Jaume IResum
The globalization of the economy, due to the existence of accounting diversity, has led
to the process of harmonization. Accounting models should be harmonized to reduce
this diversity between countries, this way ... [+]
The globalization of the economy, due to the existence of accounting diversity, has led
to the process of harmonization. Accounting models should be harmonized to reduce
this diversity between countries, this way they can be compatible in order to make
possible the comparation between the financial statements of companies located in
different countries. One of the most important systems that carry out the harmonization
procedure is the IASB, which is responsible of the issue, through global recognition and
support, is the international accounting standards. In this project the history of this
organism will be made known as well as its restructuring and the process of elaboration
of its normative. From this moment on, it is more emphasized when, after the EU
adopted the IASB model, Spain carried out an accounting reform in which it adapted
the international standards, which was when the most significant differences appeared
between the two regulations, in the focus of this study. [-]
Paraules clau / Matèries
Descripció
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2017/2018
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
http://rightsstatements.org/vocab/CNE/1.0/
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info:eu-repo/semantics/restrictedAccess