Armonización contable mundial: principales organismos
DOI:
https://doi.org/10.26754/ojs_ais/ais.19965127Abstract
Las diferencias nacionales y la diversidad de sistemas contables son auténticas barreras que dificultan la comprensión y análisis de los estados financieros cuando la información proviene de otro país. Dentro de los esfuerzos que se han llevado a cabo con objeto de paliar los problemas precedentes, cabe citar, de un lado, la actuación de las empresas multinacionales. De otro, los intentos a nivel institucional desarrollados por numerosas organizaciones para armonizar internacionalmente los criterios de elaboración y presentación de la información financiera.
Downloads
Download data is not yet available.
Downloads
How to Cite
Sanz Santolaria, C. J. (2011). Armonización contable mundial: principales organismos. Acciones E Investigaciones Sociales, (5), 209–221. https://doi.org/10.26754/ojs_ais/ais.19965127
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
