Resumen de Accounting regulation & business reporting in Spain

José Luis Ucieda Blanco, Pablo Gómez Carrasco, Leandro Cañibano Calvo (pr.)

• This article presents the current stage of Spanish accounting regulation. It briefly covers the history and milestones in accounting regulation, and provides an insight and detailed picture of all the relevant elements of accounting regulation in a country: standard setting bodies, their relationship, lobby and influence by interested parties, the standard setting process, and references to auditing and the most recent developments.