Some Remarks About the Spanish Accountancy Legal Reform (Notas Sobre La Reforma Contable Española)

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jan 2008 English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068,

Copyright policy )

Authors: Anselmo M. Martinez Canellas;

doi: 10.2139/ssrn.1146204

Some Remarks About the Spanish Accountancy Legal Reform (Notas Sobre La Reforma Contable Española)

- Summary
- Metrics

Abstract

The accounting regulations have been reformed in 2007 in Spain. These notes summarize the principal changes in the new General Accounting Plan and the specific accounting rules for small and medium enterprises.

Related Organizations

University of the Balearic Islands
Spain

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	0
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average