Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/54500 
Year of Publication: 
2009
Citation: 
[Journal:] Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE) [ISSN:] 1135-2523 [Volume:] 15 [Issue:] 3 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2009 [Pages:] 149-167
Publisher: 
Elsevier, Amsterdam
Abstract: 
The Economic European Area decided to require public groups to prepare their financial statements under IFRS covering periods beginning on or after January 1, 2005. The Spanish experience with the implementation of IFRS in consolidated financial statements has been very positive, but it is necessary to investigate in detail the impact of this historic process. In this paper, we have focused on the analysis of the main differences the introduction of IFRS has made on the two unique figures that groups should reconcile and explain: net equities and earnings in nonfinancial groups quoted in the IBEX-35. The analysis has covered the 100% of the non financial groups of IBEX-35 financial statements and the research method applied inductive in the framework of the Positive Accounting Theory.
Subjects: 
consolidated financial statements
international financial reporting standards
IBEX-35
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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