Cerrando el 2016

Published on: 30 Dec 2016

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’ 2016 financial statements, as well as those changes in IFRSs and other financial reporting issues that may be relevant for periods ending on or after 31 December 2016.

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