EFFECT OF NEW DEFERRED COSTS ACCOUNTING ON GALICIAN COMPANIES EQUITY

Fernando Ruiz Lamas and Mercedes Teijeiro Álvarez

Revista Galega de Economía, 2009, vol. 18, issue 2

Abstract: According to the new accounting regulation in Spain, start-up and other deferred costs are no longer recognized in the balance sheet, since they do not accomplish the definition of assets included in the conceptual framework of accounting. In this work we intend to measure the relative weight of those items prior to the date of transition to the new regulation. We intend, as well, to analyse the impact of this adjustment on the equity of the Galician companies, attending their industrial sector.

Keywords: Start-up; costs; /; Deferred; costs; /; New; Spanish; accounting (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:sdo:regaec:v:18:y:2009:i:2_8

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