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La reforma contable española de 2007: un balance

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  • Gonzalo Angulo, José Antonio

Abstract

En este trabajo se reflexiona sobre la profunda reforma contable llevada a cabo entre los años 2001 y 2010 en España, cuyo hito más importante fue la promulgación del Plan General de Contabilidad revisado en 2007. Los razonamientos se hacen desde el objetivo declarado de hacer converger la normativa española con las Normas Internacionales de Información Financiera, haciendo un balance del proceso, de las consecuciones y de los problemas que se han planteado en el sistema contable español, que ha cambiado fuertemente su orientación de una manera poco usual para un país de tradición continental europea.

Suggested Citation

  • Gonzalo Angulo, José Antonio, 2014. "La reforma contable española de 2007: un balance," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 183-200.
    • Handle: RePEc:eee:spacre:v:17:y:2014:i:2:p:183-200
    DOI: 10.1016/j.rcsar.2014.09.001
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    References listed on IDEAS

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    Cited by:

    1. Doadrio, Leopoldo & Alvarado, María & Carrera, Nieves, 2015. "Reforma de la normativa contable española: análisis de su entramado institucional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 200-216.

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    More about this item

    Keywords

    España; Libro Blanco para la reforma contable; Normas Internacionales de Información Financiera; Plan General de Contabilidad; Reforma contable; Sistema contable; Spain; White Paper for the accounting reform; International Financial Reporting Standards; General Accounting Plan; Accounting reform; Financial reporting system;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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