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

Detalhes bibliográficos
Autor(a) principal: Falcón Pérez, C. Esther
Data de Publicação: 2006
Outros Autores: Fuentes Perdomo, Juana
Tipo de documento: Artigo
Idioma: spa
Título da fonte: Revista Contabilidade & Finanças (Online)
Texto Completo: https://www.revistas.usp.br/rcf/article/view/34189
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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spelling Effects of international accounting standard setting in spain and Portugal for a strategic economic sector Efectos de la normalización contable internacional en españa y Portugal para un sector económico estratégico ConstrucciónNormas Internacionales de Información FinancieraEmpresas Españolas y PortuguesasConstructionInternational Financial Reporting StandardsSpanish and Portuguese enterprises 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. La estrategia armonizadora de la Unión Europea, con la adopción de las Normas Internacionales de Información Financiera del IASB, supone un reto para las empresas constructoras españolas y portuguesas. Ambos países cuentan con una regulación contable específica para el sector de la construcción, que va a verse afectada por las normas internacionales. En este trabajo se analizan diversas cuestiones en torno a la representación y valoración contable del resultado obtenido por las empresas constructoras hispano-lusas en el desarrollo de sus actividades, a fin de dar respuesta a las problemáticas suscitadas por la armonización contable internacional. Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2006-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/rcf/article/view/3418910.1590/S1519-70772006000200008Revista Contabilidade & Finanças; v. 17 n. 41 (2006); 100-109 Revista Contabilidade & Finanças; Vol. 17 No. 41 (2006); 100-109 Revista Contabilidade & Finanças; Vol. 17 Núm. 41 (2006); 100-109 1808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPspahttps://www.revistas.usp.br/rcf/article/view/34189/36921Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessFalcón Pérez, C. EstherFuentes Perdomo, Juana2012-07-21T18:15:55Zoai:revistas.usp.br:article/34189Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2012-07-21T18:15:55Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false
dc.title.none.fl_str_mv Effects of international accounting standard setting in spain and Portugal for a strategic economic sector
Efectos de la normalización contable internacional en españa y Portugal para un sector económico estratégico
title Effects of international accounting standard setting in spain and Portugal for a strategic economic sector
spellingShingle Effects of international accounting standard setting in spain and Portugal for a strategic economic sector
Falcón Pérez, C. Esther
Construcción
Normas Internacionales de Información Financiera
Empresas Españolas y Portuguesas
Construction
International Financial Reporting Standards
Spanish and Portuguese enterprises
title_short Effects of international accounting standard setting in spain and Portugal for a strategic economic sector
title_full Effects of international accounting standard setting in spain and Portugal for a strategic economic sector
title_fullStr Effects of international accounting standard setting in spain and Portugal for a strategic economic sector
title_full_unstemmed Effects of international accounting standard setting in spain and Portugal for a strategic economic sector
title_sort Effects of international accounting standard setting in spain and Portugal for a strategic economic sector
author Falcón Pérez, C. Esther
author_facet Falcón Pérez, C. Esther
Fuentes Perdomo, Juana
author_role author
author2 Fuentes Perdomo, Juana
author2_role author
dc.contributor.author.fl_str_mv Falcón Pérez, C. Esther
Fuentes Perdomo, Juana
dc.subject.por.fl_str_mv Construcción
Normas Internacionales de Información Financiera
Empresas Españolas y Portuguesas
Construction
International Financial Reporting Standards
Spanish and Portuguese enterprises
topic Construcción
Normas Internacionales de Información Financiera
Empresas Españolas y Portuguesas
Construction
International Financial Reporting Standards
Spanish and Portuguese enterprises
description 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.
publishDate 2006
dc.date.none.fl_str_mv 2006-08-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistas.usp.br/rcf/article/view/34189
10.1590/S1519-70772006000200008
url https://www.revistas.usp.br/rcf/article/view/34189
identifier_str_mv 10.1590/S1519-70772006000200008
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://www.revistas.usp.br/rcf/article/view/34189/36921
dc.rights.driver.fl_str_mv Copyright (c) 2018 Revista Contabilidade & Finanças
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Revista Contabilidade & Finanças
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária
publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária
dc.source.none.fl_str_mv Revista Contabilidade & Finanças; v. 17 n. 41 (2006); 100-109
Revista Contabilidade & Finanças; Vol. 17 No. 41 (2006); 100-109
Revista Contabilidade & Finanças; Vol. 17 Núm. 41 (2006); 100-109
1808-057X
1519-7077
reponame:Revista Contabilidade & Finanças (Online)
instname:Universidade de São Paulo (USP)
instacron:USP
instname_str Universidade de São Paulo (USP)
instacron_str USP
institution USP
reponame_str Revista Contabilidade & Finanças (Online)
collection Revista Contabilidade & Finanças (Online)
repository.name.fl_str_mv Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)
repository.mail.fl_str_mv recont@usp.br||recont@usp.br
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