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/approac...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fundação Escola de Comércio Álvares Penteado
2019-04-01
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| Series: | Revista Brasileira de Gestão De Negócios |
| Subjects: | |
| Online Access: | https://rbgn.fecap.br/RBGN/article/view/3979/pdf |