- PGC
NRV 5 Intangible assets
NRV 6 Specific rules on intangible assets
NRV 8 Leases and other operations of a similar nature
NRV 9 Financial Instruments
NRV 17 Transactions with payments based on equity instruments
NRV 19 Business combinations - PGC SMEs
- Rules for the formulation of the Consolidated Annual Accounts
- Technical Standard for the preparation of the Special Report on the exclusion of the preferential subscription right in the case of articles 308 and 506 of the Consolidated Text of the Corporations Law (ICAC resolution 6/16/2004)
Current accounting regulations: National and International
Spain (in Spanish)
International (in Spanish)
- IFRS 2 Share-Based Payments
- IFRS 3 Business Combinations
- IFRS 7 Financial Instruments Disclosure
- IFRS 9 Financial Instruments
- IFRS 13 Fair Value Measurement
- IFRS 16 Leases
- IAS 28 Investments in Associates and Joint Ventures
- IAS 32 Financial Instruments
- IAS 36 Impairment of Assets
- IAS 37 Provisions, contingent liabilities and contingent assets
- IAS 38 Intangible Assets
- IAS 39 Financial Instruments
- IFRIC 10 Interim financial information and value impairment
- IFRIC 12 Service Concession Agreements
Accounting Regulations
The complete list of updated Accounting Regulations can be consulted at the Institute of Accounting and Auditing of Accounts through the following link.
