Accounting in Spain
Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access articles, books and online resources providing useful links to accounting standards, GAAP comparisons and other guides.
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Instituto de Contabilidad y Auditoria de Cuentas (ICAC) [Institute of Accounting and Audit]
Official source of local accounting standards and other regulations.
Accounting standards updates and background information from Deloitte's IAS Plus service.
National accounting code
Accountancy associations and groups
For regional organisations and networks, see our list of international accountancy bodies
ICAEW contact members
Contact member in Spain
ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.
Model financial statements
Models and checklists – Spain
Example accounts and checklists produced and regularly updated by Deloitte member firms to help users prepare reports in compliance with local GAAP.
Guide to business in Spain 2018: Annex III. Accounting and audit issues
Guide produced by ICEX - Invest in Spain includes appendices showing model balance sheets, model income statements, model statement of changes in equity, and model cash flow statements.
Guides and resources
Overview of the accounting requirements in force on January 31, 2013 per entity type
Information collated by the European Commission and EY as part of a wider Accounting guide for SMEs published in 2015. Tables summarise accounting practices for medium-sized, small-sized and micro entities across EU countries, covering requirements for:
- legal entity name
- size thresholds
- accounting systems
- accounting framework
- recording of financial transactions
- components of financial statements
- management report
- publication of financial statements.
Structure and organisation of the accountancy profession across 30 European countries
Survey conducted by the Federation of European Accountants (FEE) with profiles of individual countries, including Spain. The profiles, published in 2012, cover:
- professional bodies
- market access for resident professionals, professionals from other EU member states and professionals from other countries.
Glossary of microfinance terms
Translations from Spanish to English of accounting and finance terms produced by the Consultative Group to Assist the Poor (CGAP). Published in August 2001.
Use of IFRS standards by jurisdiction: Spain
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.
Articles and books in the Library collection
Each selected book features specific accounting information on this country or territory; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.
European Accounting Guide (5th ed.)
David Alexander and Simon Archer (eds.) (2003)
Individual country and region chapters cover background information, accounting policies and practices, discuss the form and content of published financial statements and offer sample accounts.
International Corporate Procedures
This regularly updated database includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from the database.
Kurt S Schulzke (ed.)
Each country or region entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work in three volumes.
Find more resources
To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.
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