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Analysis of the impact of the issuance of the standard RateRegulated Activities (IFRS 14 Regulatory Deferral Accounts): A study of the differences between the IASB's proposal and current Spanish standards.

Analysis of the impact of the issuance of the standard RateRegulated Activities (IFRS 14 Regulatory Deferral Accounts): A study of the differences between the IASB's proposal and current Spanish standards.
Periodo
2026/Julio
ISSN
4264-9690
Materia
Contabilidad
Número de páginas
64
Documento

An Analysis and Assessment of Sustainability Reporting in Spanish SMEs: Evaluation and Proposals for Improvement within the Framework of the Voluntary Sustainability Reporting Standard for SMEs (VSME).

An Analysis and Assessment of Sustainability Reporting in Spanish SMEs: Evaluation and Proposals for Improvement within the Framework of the Voluntary Sustainability Reporting Standard for SMEs (VSME).
Periodo
2026/Julio
ISSN
4264-9690
Materia
Sostenibilidad
Número de páginas
133

Double Materiality: Analysis of the practices adopted by Spanish companies that have prepared the statement of non-financial information in 2024 according to the ESRS, problems detected, and suggestions for simplification.

Double Materiality: Analysis of the practices adopted by Spanish companies that have prepared the statement of non-financial information in 2024 according to the ESRS, problems detected, and suggestions for simplification.
Periodo
2026/Julio
ISSN
4264-9690
Materia
Sostenibilidad
Número de páginas
79
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