Effects of international accounting standard setting in spain and Portugal for a strategic economic sector
DOI:
https://doi.org/10.1590/S1519-70772006000200008Keywords:
Construction, International Financial Reporting Standards, Spanish and Portuguese enterprisesAbstract
The present on going process in the European Union, with a strategy towards the adoption of International Financial Reporting Standards from IASB, creates a challenge for Spanish and Portuguese construction enterprises. Standards setters from both countries have issued specific accounting regulations for construction enterprises, which will be affected by the International Financial Reporting Standards. The aim of this paper is to analyze several questions regarding the measurement and disclosure of earnings by Spanish and Portuguese construction enterprises, in order to face the issues raised by the international accounting standards.Downloads
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