Cerrando el 2023

Published on: 18 Dec 2023

This publication from Deloitte Spain (in Spanish) provides an overview of Spanish regulatory developments (issued by the Instituto de Contabilidad y Auditoria de Cuentas (ICAC)), and a review of the priorities topics identify by ESMA as key areas when they examine listed companies’ 2023 financial statements, as well as those changes in IFRSs and other financial and sustainability reporting issues that may be relevant for periods ending on or after 31 December 2023.

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