La exteriorización de los planes de pensiones y la implantación de las NIC/NIIFimpacto en las empresas del Ibex-25 (2001-2004)

  1. Natividad Rodríguez Masero 1
  2. Juan Baños Sánchez-Matamoros 1
  3. Jesús D. López Manjón 1
  1. 1 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

Book:
Workshop en contabilidad y control de gestión: "Memorial Raymond Konopka", Barcelona, 26 y 27 de Enero de 2006

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

DIALNET GOOGLE SCHOLAR

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.

Data source: Dialnet