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Effect Of New Deferred Costs Accounting On Galician Companies Equity


  • Ruiz Lamas, Fernando
  • Teijeiro Álvarez, Mercedes


According to the new accounting regulation in Spain, start-up and other deferred costs are no longer recognized in the balance sheet, since they do not accomplish the definition of assets included in the conceptual framework of accounting. In this work we intend to measure the relative weight of those items prior to the date of transition to the new regulation. We intend, as well, to analyse the impact of this adjustment on the equity of the Galician companies, attending their industrial sector.

Suggested Citation

  • Ruiz Lamas, Fernando & Teijeiro Álvarez, Mercedes, 2009. "Effect Of New Deferred Costs Accounting On Galician Companies Equity," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 18(2).
  • Handle: RePEc:sdo:regaec:v:18:y:2009:i:2_8

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    References listed on IDEAS

    1. Soubeyran, Antoine & Thisse, Jacques-Francois, 1999. "Learning-by-Doing and the Development of Industrial Districts," Journal of Urban Economics, Elsevier, vol. 45(1), pages 156-176, January.
    2. Sapir, Andre & Aghion, Philippe & Bertola, Giuseppe & Hellwig, Martin & Pisani-Ferry, Jean & Rosati, Dariusz & Vinals, Jose & Wallace, Helen, 2004. "An Agenda for a Growing Europe: The Sapir Report," OUP Catalogue, Oxford University Press, number 9780199271498, June.
    3. Heshmati, Almas, 2000. "On the Growth of Micro and Small Firms," SSE/EFI Working Paper Series in Economics and Finance 396, Stockholm School of Economics.
    4. David B. Audretsch, 1995. "Innovation and Industry Evolution," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262011468, July.
    5. Zoltan Acs & David Audretsch, 1990. "Innovation and Small Firms," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262011131, July.
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