La contabilidad internacional: sistemas contables comparados
DOI:
https://doi.org/10.26754/ojs_ais/ais.19964108Abstract
En el ámbito internacional es preciso distinguir, según su origen, es decir, atendiendo a la naturaleza de los organismos encargados de la emisión de normas, aquellos países que siguen un sistema contable o modelo de normalización contable público y, de otro lado, los de carácter privado o profesional. Sin embargo, esta diferenciación no se manifiesta de forma absoluta y, así pues, en cada país existe un predominio de una u otra manifestación, más que regulación estrictamente pública o privada, en sentido puro.
Downloads
Download data is not yet available.
Downloads
How to Cite
Sanz Santolaria, C. J. (2011). La contabilidad internacional: sistemas contables comparados. Acciones E Investigaciones Sociales, (4), 107–124. https://doi.org/10.26754/ojs_ais/ais.19964108
Issue
Section
Articles
License
Authors publishing in this journal agree to the following terms:
- Authors retain copyright and grant the journal the right to be the first publication of the work as well as licensed under a Creative Commons Attribution-NonCommercial 4.0 license that allows others to share the work with an acknowledgement of authorship and initial publication in this journal.
- Authors may separately establish additional agreements for the non-exclusive distribution of the version of the work published in the journal (e.g., placing it in an institutional repository or publishing it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to disseminate their papers electronically (e.g., in institutional repositories or on their own website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and higher citation of published papers (see The Effect of Open Access).
Received 2011-03-10
Accepted 2011-03-10
Accepted 2011-03-10
