Empirical approach to the opinion of professionals after 5 years of application of the new Spanish GAAP
Evidencia empírica de los economistas españoles tras 5 años de aplicación de la reforma contable
Abstract
Five years after the effective application of the new Spanish GAAP, the present paper aims to show the opinion of the economists “Expertos en Contabilidad e Información Financiera” (ECIFCGE) about different questions related to its application along this time. The methodology is based on a database developed from surveys conducted in 2008, 2009 and, most recently, at the end of 2012. This allows us to analyze the evolution during those five years with sufficient and relevant information. In general it is concluded that the Spanish surveyed economists have a wide knowledge of the regulation that emanates from the new Spanish GAAP. That this knowledge has increased and/or strengthened along the time. Now the economists observe friendlier than before the adaptation and use of IAS/IFRS and that their command increases with the degree of knowledge and training. In particular, the areas of equity, financial assets and liabilities valuation, derivatives, groups 8 and 9, related parties and extraordinary results continue occupying more dedication, but with average values decreasing.
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