International Accounting Standards (IAS)
International Financial Reporting Standards (IFRS)
For translators who often have to translate texts dealing with International Accounting Standards (IAS) or the International Financial Reporting Standards (IFRS) into Spanish (or vice versa), here are the full English texts side-by-side with their Spanish counterparts, Normas Internacionales de Contabilidad (NIC) and Normas Internacionales de Información Financiera (NIIF) (courtesy of the Official Journal of the EU):
http://eur-lex.europa.eu/legal-content/EN-ES/TXT/?uri=CELEX:32008R1126&fromTab=ALL&from=EN