Strategic planning for Spanish energy companies that adopt IFRS as accounting financial regulations

Abstract

The globalization that characterizes the beginning of the century is materialized in a process of expanded integration where new institutions and norms generate the framework in which economic activity is developed. Among the institutions with the greatest influence on the economy, both theoretical and real, are the International Financial Reporting Standards - IFRS, in the midst of the change process. In fact, it is considered that an ordered body of financial information reduces the uncertainty experienced in the decision making of all those agents related to the company, since it allows more categorical diagnoses.