Llopis, Rafael Molina - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 109-129
The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies,...