Spanish (Español)

Spanish (Español) Below you will find a collection of all of our Spanish language publications, including translations of our global publications, and additional member firm publications in Spanish.

 

Related Publications

Cerrando el primer semestre de 2024 Image

Cerrando el primer semestre de 2024

15 Jul 2024

This publication from Deloitte Spain (in Spanish) addresses corporate reporting issues that may be relevant in view of the current economic and geopolitical environment and the areas of regulatory focus (CNMV and ESMA). It also highlights changes in accounting standards (SP-GAAP and IFRS) applicable for annual and interim reporting periods beginning on or after 1 January 2024. Additionally, it underscores the main initiatives that are part of the European legislative package aimed at increasing the transparency, quality, and comparability of the social and environmental information provided by entities.

ESRS in your pocket — Los desarrollos normativos hasta el 31 de diciembre de 2023 Image

ESRS in your pocket — Los desarrollos normativos hasta el 31 de diciembre de 2023

15 Apr 2024

This publication provides a high-level summary of the ESRS, as well as a broad vision of the main sustainability regulatory developments, current and future, in Spain and Europe.

Cerrando el 2023 Image

Cerrando el 2023

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.

cerrando-primer-semestre-2023 Image

Cerrando el primer semestre de 2023

20 Jun 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)), as well as those changes in IFRSs and other financial and sustainability reporting issues that should be considered for periods ending on 30 June 2023.

Deloitte Insights — Perspectiva de la empresa extendida. Llevando al siguiente nivel la administración de la empresa extendida Image

Deloitte Insights — Perspectiva de la empresa extendida. Llevando al siguiente nivel la administración de la empresa extendida

14 Jul 2020

Spanish translation of Deloitte Insights, 'Extended enterprise perspective. Taking extended enterprise management to the next level'.

Deloitte Review — Tecnologías de contacto Image

Deloitte Review — Tecnologías de contacto

14 Jul 2020

Spanish translation of Deloitte Insights, 'Technologies that touch you. How technology can help people bring their best selves to work'.

Una mirada cercana — Racionalización de la presentación de reportes sobre energía y carbón Image

Una mirada cercana — Racionalización de la presentación de reportes sobre energía y carbón

14 Jul 2020

Spanish translation of 'A Closer Look — Streamlined energy and carbon reporting'.

covid-19-financial-reporting Image

IFRS in Focus — El COVID-19 y la presentación de reportes financieros según los estándares IFRS

10 Jul 2020

Spanish translation of 'IFRS in Focus — COVID-19 and financial reporting under IFRS Standards'.

acb062020 Image

Audit Committee Brief — Junio 2020

10 Jul 2020

Spanish translation of Audit Committee Brief — June 2020.

leading-virtual-teams Image

Liderando equipos virtuales

06 Jul 2020

Spanish translation of 'Leading virtual teams - Eight principles for mastering virtual leadership of teams'.

FASB difiere fechas efectivos ingresos y arrendamientos Image

Boletín Heads Up — Para ciertas entidades FASB difiere fechas efectivas de los estándares de ingresos ordinarios y de arrendamientos

09 Jun 2020

Spanish translation of Heads Up, 'FASB Defers Effective Dates of Revenue and Leasing Standards for Certain Entities'.

Boletín Heads Up — SEC emite regla final para mejorar las revelaciones por adquisiciones y disposiciones de negocios Image

Boletín Heads Up — SEC emite regla final para mejorar las revelaciones por adquisiciones y disposiciones de negocios

09 Jun 2020

Spanish translation of Heads Up, 'SEC Issues Final Rule to Improve Disclosures for Business Acquisitions and Dispositions'.

Audit Committee Brief — Mayo 2020 Image

Audit Committee Brief — Mayo 2020

09 Jun 2020

Spanish translation of Audit Committee Brief — May 2020.

ifrs-16-amendment-covid Image

IFRS in Focus — IASB finaliza enmienda al IFRS 16 Arrendamientos en relación con las concesiones de alquiler relacionadas con COVID-19

09 Jun 2020

Spanish translation of 'IFRS in Focus — IASB finalises amendment to IFRS 16 'Leases' regarding COVID-19-related rent concessions'.

IFRS in Focus — IASB publica paquete de enmiendas de alcance limitado estándares IFRS Image

IFRS in Focus — IASB publica paquete de enmiendas de alcance limitado estándares IFRS

09 Jun 2020

Spanish translation of 'IFRS in Focus — IASB publishes package of narrow-scope amendments to IFRS Standards'.

IFRS in Focus — IASB propone aplazar la fecha efectiva para Clasificación de pasivos como corrientes o no-corrientes Image

IFRS in Focus — IASB propone aplazar la fecha efectiva para Clasificación de pasivos como corrientes o no-corrientes

09 Jun 2020

Spanish translation of 'IFRS in Focus — IASB proposes to defer effective date for 'Classification of Liabilities as Current or Non-current''.

ifrs-16-ed-covid Image

IFRS in Focus — IASB propone enmendar el IFRS 16 Arrendamientos en relación con las concesiones de alquiler relacionadas con COVID-19

09 Jun 2020

Spanish translation of 'IFRS in Focus — IASB proposes to amend IFRS 16 'Leases' regarding COVID-19-related rent concessions'.

ibor-reform-2 Image

IFRS in Focus — IASB propone Reforma de la tasa de interés de referencia – Fase 2: Enmiendas propuestas a IFRS 9, IAS 39, IFRS 7, IFRS 4 e IFRS 16

09 Jun 2020

Spanish translation of 'IFRS in Focus — IASB proposes Interest Rate Benchmark Reform — Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16'.

credit-loss-covid-19 Image

IFRS in Focus — Consideraciones sobre la contabilidad de las pérdidas de crédito esperadas, relacionadas con la enfermedad del coronavirus 2019

09 Jun 2020

Spanish translation of 'IFRS in Focus — Expected credit loss accounting considerations related to Coronavirus Disease 2019'.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.