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IFRS introduction and its effect on listed companies in Spain

Jordi Perramon () and Oriol Amat ()

Economics Working Papers from Department of Economics and Business, Universitat Pompeu Fabra

Abstract: From the beginning of January 2005 publicly traded companies in the European Union have to comply with the International Financial Reporting Standards (IFRS) for their consolidated accounts, as required by 1606/2002 European Commission Regulation. It had been suggested that the new accounting rules will facilitate not only the process of international harmonization of financial statements, but also efficient performance of financial markets and capital flows worldwide. This study analyzes the first results of IFRS implementation by Spanish non-financial listed companies.

Keywords: IFRS; IAS; Accounting harmonization (search for similar items in EconPapers)
JEL-codes: M41 N24 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-eec and nep-reg
Date: 2006-07
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