Spanish accounting of Phantom Shares plans

Spanish accounting of Phantom Shares plans

The Spanish Accounting and Audit Institute (ICAC), in its gazette no. 131 of September 2022, reminds us of the accounting treatment of the expenses derived from the remuneration plan for certain employees by a related entity. This is a plan that is established as a...
What is downsizing? Advantages and examples

What is downsizing? Advantages and examples

What is downsizing and what does it consist of? To be competitive enough in today’s market, a large number of companies have devised different strategies aimed at increasing productivity and efficiency levels. One of these strategies is downsizing, a term that...