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Original Articles

The Spanish accounting framework

Some comments

Pages 379-386 | Published online: 28 Jul 2006

References

  • Condor , V. 1991 . “ The Impact of EC Directives on Spanish Accounting Law, with Special Reference to Group Accounts ” . In European Accounting 33 – 9 .
  • Giner Inchausti , B. 1990 . “ Caracteristicas y Objetivos de la reforma contable espanola ” . In Tecnica Contable 417 – 28 .
  • Giner Inchausti , B. 1991a . De los principios contables generalmente aceptados a los legalmente establecidos . Tecnica Contable , March : 125 – 38 .
  • Giner Inchausti , B. ‘The new Spanish Accounting Law: Some Arguments in Defence of Accounting Regulation’ . 14th Annual Congress of the European Accounting Association . Maastricht.
  • Giner Inchausti , B. ‘A Review of the Accounting Information in Spain: The National and the International Environment’ . 15th Annual Congress of the European Accounting Association . Madrid.

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