{"id":36547,"date":"2016-09-25T00:00:00","date_gmt":"2016-09-24T22:00:00","guid":{"rendered":"https:\/\/aebanca.es\/actualidad\/te-interesa\/articulos\/a-new-book-for-spanish-accounting\/"},"modified":"2026-04-09T09:52:47","modified_gmt":"2026-04-09T07:52:47","slug":"a-new-book-for-spanish-accounting","status":"publish","type":"articulos","link":"https:\/\/aebanca.es\/en\/actualidad\/te-interesa\/articulos\/a-new-book-for-spanish-accounting\/","title":{"rendered":"A new book for Spanish accounting"},"content":{"rendered":"<p>The convergence of several international initiatives in the field of credit risk management\u2014including the expansion of the Basel Committee Guidelines and the new EU FINREP Regulation\u2014has prompted the revision of the Bank of Spain&#8217;s Accounting Circular 4\/2004, which has served as the primary reference for our banks&#8217; accounting for all these years.<\/p>\n<p>The new Circular 4\/2016, approved by the Bank of Spain last May, will lead to closer alignment with international accounting standards, provide momentum for the IFRS 9 adaptation process, and undoubtedly improve the financial information that Spanish banks provide to users and the market.<\/p>\n<h6><a href=\"https:\/\/aebanca.es\/wp-content\/uploads\/2017\/12\/08-201602037.pdf\">Read the article by Carmen Rizo, advisor to the AEB, published in the Negocios supplement of El Pa\u00eds.<\/a><\/h6>\n","protected":false},"excerpt":{"rendered":"<p>The Bank of Spain circular regulating bank accounts had been in force for over 12 years. The objective of the new text is to further align national regulations with international ones, as much as possible. <\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","etiquetas":[294,296,372,647],"class_list":["post-36547","articulos","type-articulos","status-publish","hentry","etiquetas-banca-espanola","etiquetas-banco-de-espana","etiquetas-bancos","etiquetas-contabilidad"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A new book for Spanish accounting - Asociaci\u00f3n Espa\u00f1ola de Banca<\/title>\n<meta name=\"description\" content=\"The objective of the new text is to further align national regulations with international ones, as much as possible.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aebanca.es\/en\/actualidad\/te-interesa\/articulos\/a-new-book-for-spanish-accounting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A new book for Spanish accounting - 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