Aproximació del vigent Pla General Comptable a la NIC 1: presentació dels estats financers

L'objectiu principal del treball consisteix en analitzar quines són les modificacions de la Norma Internacional de Comptabilitat 1: Presentació dels estats financers, i veure com afecta als estats financers de les empreses que cotitzen a borsa i que presenten els seus comptes anuals consolidats. A la vegada, el treball inclou dos estudis empírics. El primer consisteix en analitzar si les empreses de l'Ibex 35 compleixen els requisits de la NIC 1 modificada. I el segon estudi consisteix en fer una anàlisi economica-­‐ financera d'aquestes empreses.

Summary of the opinions of the Attorney General, 2015

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2014

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2012

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2011

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2009

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2007

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2008

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2006

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2005

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2004

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2003

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2002

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2000

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.

Summary of the opinions of the Attorney General, 2001

Compiled biennially as Official opinions of the Attorney General in the Report of the Attorney General. Report year ends December 31. Slip opinions of the Attorney General.