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- Title
La nueva Norma Técnica sobre la auditoría del valor razonable.
- Authors
Hierro, Juan José
- Abstract
The article offers information on the notion of fair value accounting rules in the auditing standard of Spain. It notes that the said standard would establish technical criteria to guide the auditor's work in the area. It also states that the country's fair value accounting has been released in December 2009 and will be subjected to the process of public information during a period of six months. The released report would be fully applicable to the audits of annual accounts for 2010.
- Subjects
SPAIN; FAIR value accounting; AUDITING standards; AUDITORS; AUDITORS' reports
- Publication
Partida Doble, 2010, Vol 21, Issue 223, p100
- ISSN
1133-7869
- Publication type
Article