The social and economic concerns of multinational businesses require clear communication of various accounting records. Individuals who wish to become knowledgeable in the practices and theories of international accounting might do so by pursuing an academic course in this subject.

Spain, officially the Kingdom of Spain, is a sovereign state and a member state of the European Union. It is located on the Iberian Peninsula in southwestern Europe. Spanish universities regulate access to their own degrees and they fix the academic fees. They can also offer unofficial postgraduate degrees. The capital city Madrid has possibly the largest number of bars per capita of any European city and a very active nightlife.