David Radley-Searle

David Radley-Searle  | Socio de Auditoría de Grant Thornton

Visita su perfil en LinkedIn

Reforma del tratamiento de arrendamientos

06/11/2014 | Sin comentarios »

En 2012, el IASB (organismo que promulga las Normas Internacionales de Contabilidad, que forman la base de nuestra normativa contable) y el FASB (el equivalente en Estados Unidos) acordaron adoptar un enfoque común en la reforma del tratamiento contable de los alquileres financieros y operativos. Sin entrar en detalles pormenorizados, dicho acuerdo mantenía la diferencia... [Leer más...]

Stock Option Plans – accounting in Spain if the cost is borne by the international parent

29/01/2014 | Sin comentarios »

The question of stock option plans for employees of the Spanish subsidiaries of international groups, when they concern the shares of the ultimate foreign parent company is one that requires a specific accounting treatment in Spain and detailed disclosures in the public statutory financial statements. The level of public disclosure required in Spain surrounding the... [Leer más...]

Employee Stock Purchase Plans (ESPP) – accounting implications in Spain

22/01/2014 | Sin comentarios »

The question of ESPP for employees of the Spanish subsidiaries of international groups when they concern the shares of the ultimate parent company is one that requires a specific accounting treatment in Spain and detailed disclosures in the public statutory financial statements. The level of public disclosure required in Spain surrounding the question of ESPP... [Leer más...]

Spanish statutory reporting – Directors’ interests / connected persons

13/03/2013 | Sin comentarios »

The question of directors’ interests, including the definition of connected persons, is a matter that we often have to discuss with our clients, in particular when the controlling group is located in a country where disclosures of this nature are not the norm. This article is intended for international groups with normal corporate subsidiaries in... [Leer más...]

Spanish statutory reporting – Executive Management disclosures

06/03/2013 | Sin comentarios »

A question that often arises concerning Spanish statutory financial reporting concerns the obligatory disclosures in the public statutory financial statements concerning executive management. This has been the subject of debate; it is not clearly defined in the legislation and it is often confused with the disclosures required about directors of the Spanish company (who are... [Leer más...]

Employee Share Purchase Plans (ESPP) – accounting implications in Spain

25/02/2013 | Sin comentarios »

Spanish financial reporting requirements and obligatory accounting standards require companies to publish certain minimum information concerning ESPP plans, establishing that any ESPP remuneration must follow a stipulated accounting treatment. These requirements are often overlooked by those international groups with Spanish subsidiaries where the employees in Spain are eligible for ESPP plans that concern shares of... [Leer más...]