La exteriorización de los planes de pensiones y la implantación de las NIC/NIIFimpacto en las empresas del Ibex-25 (2001-2004)
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Universidad Pablo de Olavide
info
Publisher: Universitat Pompeu Fabra
Year of publication: 2006
Pages: 141-150
Congress: Workshop en Contabilidad y Control de Gestión "Memorial Raymond Konopka" (11. 2006. Barcelona)
Type: Conference paper
Abstract
The role acquired in the last years by the superannuation funds at the business is quite interesting, and the analysis and integration in the accounting information acquires more relevance every time. However, the accounting regulation is scarce, bad organized, based the most on voluntary information. Also, this regulation has been influenced the last years due to two events: the outsourcing of the internal superannuation funds to specific assurance and financial institutions and the implementation of the International Accounting Standards/International Financial Reporting Standards. Given this, our aim is to analyse the impact of the outsourcing of the superannuation funds and the close irruption of the IAS/IFRS in the annual accounts of the Spanish companies quoted at the IBEX 35.