1665-5346
1665-5346
S1665-53462021000500006
10.21919/remef.v16i0.702
Spain
00
00
2021
00
00
2021
16
spe
[
2011
22
3
3
165-204
]
[
Accounting Standards Board (ASB)
1996
]
[
Accounting Standards Board (ASB)
1996
]
[
2016
]
[
Australian Accounting Standards Board (AASB)
2015
]
[
Australian Accounting Standards Board (AASB)
2015
]
[
Bank of Spain
2017
]
[
1929
]
[
2010
36
36
785-98
]
[
2015
]
[
2014
33-57
]
[
2005
21
21
25-59
]
[
1994
13
13
15-180
]
[
2010
36
9
9
746-67
]
[
Duff & Phelps
2018
]
[
EFRAG
2016
]
[
EFRAG
2017
]
[
2014
]
[
Financial Accounting Standards Board (FASB)
1997
]
[
Financial Accounting Standards Board (FASB)
1997
]
[
Financial Accounting Standards Board (FASB)
1997
]
[
Financial Accounting Standards Board (FASB)
1974
]
[
Financial Accounting Standards Board (FASB)
2001
]
[
Financial Accounting Standards Board (FASB)
2001
]
[
Financial Accounting Standards Board (FASB)
2012
]
[
Financial Accounting Standards Board (FASB)
2016
]
[
Financial Reporting Council
1997
]
[
Financial Reporting Council
1998
]
[
Financial Stability Board
2020
]
[
2006
134
134
389-420
]
[
2015
132
1
1
21-40
]
[
2015
]
[
2021
]
[
2019
21
1
1
106-24
]
[
1969
44
44
247-55
]
[
2011
20
2
2
263-88
]
[
2017
7
343-71
]
[
2006
21
3
3
223-65
]
[
2018
]
[
International Accounting Standards Board (IASB)
1998
]
[
International Accounting Standards Board (IASB)
1998
]
[
International Accounting Standards Board (IASB)
1998
]
[
International Accounting Standards Board (IASB)
1998
]
[
International Accounting Standards Board (IASB)
1998
]
[
International Accounting Standards Board (IASB)
1998
]
[
International Accounting Standards Board (IASB)
1998
]
[
International Accounting Standards Board (IASB)
1998
]
[
International Accounting Standards Board (IASB)
1998
]
[
International Accounting Standards Board (IASB)
2004
]
[
International Accounting Standards Board (IASB)
2004
]
[
International Accounting Standards Board (IASB)
2004
]
[
International Accounting Standards Board (IASB)
2004
]
[
International Accounting Standards Board (IASB)
2004
]
[
International Accounting Standards Board (IASB)
2008
]
[
International Accounting Standards Board (IASB)
2012
]
[
International Accounting Standards Board (IASB)
2013
]
[
International Accounting Standards Board (IASB)
2014
]
[
International Accounting Standards Board (IASB)
2014
]
[
International Accounting Standards Board (IASB)
2018
]
[
2017
2017
]
[
2014
57
57
218-40
]
[
2013
5
7
7
]
[
2010
]
[
2017
22
2
2
964-1003
]
[
2020
11
561-9
]
[
2008
19
8
8
1370-83
]
[
2009
]
[
2013
4
1
1
63-78
]
[
2019
45
2
2
311-30
]
[
2012
17
4
4
749-80
]
[
2012
28
3
3
245-60
]
[
SFAS
2001
]
[
SFAS
2001
]
[
SFAS
1985
]
[
2007
22
9
9
862-80
]
[
2008
7
1
1
38-68
]