Effects of international accounting standard setting in spain and Portugal for a strategic economic sector

Autores

  • C. Esther Falcón Pérez Universidad de Las Palmas de Gran Canaria
  • Juana Fuentes Perdomo Universidad de Las Palmas de Gran Canaria

DOI:

https://doi.org/10.1590/S1519-70772006000200008

Palavras-chave:

Construcción, Normas Internacionales de Información Financiera, Empresas Españolas y Portuguesas

Resumo

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.

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Publicado

2006-08-01

Como Citar

Falcón Pérez, C. E., & Fuentes Perdomo, J. (2006). Effects of international accounting standard setting in spain and Portugal for a strategic economic sector . Revista Contabilidade & Finanças, 17(41), 100-109. https://doi.org/10.1590/S1519-70772006000200008

Edição

Seção

Seção Internacional