Accounting and Financial Reporting in Spanish Regional Governments: Exploring Similarities and Differences
Spain is a country where the Governmental Accounting system is very homogeneous at central and local level. In fact, the accounting regulations that are in force at local level follow the main orientation and guidelines of the accounting system applied at Central Government Level. This homogeneity has been a tradition in Spain, even when considering the differences between business and governmental accounting, that are rather close in their objectives, accounting principles and standards.
KeywordsRegional Government Balance Sheet Accounting System Accounting Standard Accounting Information
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