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The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants

Purpose – The goal of this paper is to prove if there is a change in the Spanish professionals´ perception about the accounting reform in Spain due to the adaptation to IFRS, depending on when it is analysed, and also if this opinion depends on their degree of knowledge. Design/methodology/approach...

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Bibliografiska uppgifter
I publikationen:Revista Brasileira de Gestão de Negócios - RBGN
Huvudupphov: Esther Ortiz-Martínez, Marcos Antón-Renart, Salvador Marín-Hernández
Materialtyp: Artigo
Språk:Inglês
Utgiven: Fundação Escola de Comércio Álvares Penteado 2019
Ämnen:
Länkar:https://www.redalyc.org/articulo.oa?id=94768386010
https://www.redalyc.org/journal/947/94768386010/
https://www.redalyc.org/journal/947/94768386010/html/
https://www.redalyc.org/journal/947/94768386010/94768386010.epub
https://www.redalyc.org/journal/947/94768386010/movil
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