Jun 062014
 
<!--:en-->Usefulness of the Management Commentary<!--:-->

PhD. Soledad Moya Finance and Management Control Department The roadmap towards comparability and transparency in Europe is leading some national accounting regulators, like the Spanish one for example, to devote efforts towards harmonization of accounting standards. But not only of accounting standards but also of financial information provided by entities and not always compulsory, but […]

Jun 142013
 
<!--:en-->Does Accounting matter? (II)<!--:-->

PhD. Soledad Moya Finance and Management Control Department In my previous post, I was telling you about the importance of accounting and the consequences derived from changes in the regulation, providing as an example the IASB’s (European regulator) proposal related to changes in the way leases are recorded. Once again trying to raise awareness on […]

Abr 162013
 
<!--:en-->Does Accounting Matter? (I)<!--:-->

PhD. Soledad Moya Finance and Management Control Department After quite a lot of years (best years ever) as an academic in Accounting, I still find myself with these two questions in the classroom. Does Accounting matter? Is not Accounting a boring and useless matter? And of course, the answers are: yes it does matter and […]