Jun 052015
 
<!--:en-->Should we impair or amortize goodwill?<!--:-->

Reasons for and against impairment and amortization in goodwill Current accounting standards mandate that goodwill is measured at cost less any accumulated impairment losses. The acquirer must test goodwill for impairment annually or more frequently. Previous standards required goodwill to be amortized annually. The debate however is still open, should we impair or should we amortize […]

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 […]

Nov 192013
 
<!--:en-->Sobre el no a la norma de alquileres de la Unión Europea<!--:-->

Dra. Soledad Moya Departamento de Finanzas y Control de Gestión La Comisión Europea se posiciona junto a las empresas que no desean la aprobación de la norma sobre alquileres que se está debatiendo en Europa y cuyo segundo borrador se publicó en Mayo de 2013. Con ello la posición del IASB (regulador Europeo) queda en […]

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 192013
 
<!--:en-->Regala EADA este Sant Jordi<!--:-->

¿No sabes qué libro regalar en este Sant Jordi? Desde EADA te proponemos algunos de los libros que han publicado nuestros profesores en 2012/2013

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 […]

Jul 052012
 
<!--:en-->Contabilidad y Administración de Empresas. Premio AECA<!--:-->

El pasado 20 de junio la Dra. Soledad Moya, Profesora del Departamento de Finanzas y Control de Gestión, asistió a la entrega del “XVIII Premio AECA de Artículos sobre Contabilidad y Administración de Empresas” (Madrid), que ha reconocido el trabajo de la Dra. Fitó (UOC) y de la Dra.Moya (EADA) “Globalización y regulación contable: consecuencias […]

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