Estados contables complementarios: la memoria y el informe
DOI:
https://doi.org/10.26754/ojs_ais/ais.200010179Abstract
Tanto la memoria como el informe de gestión son dos estados contables que complementan lo contenido en el balance y en la cuenta de pérdidas y ganancias. La memoria es un componente más de las cuentas anuales que no se deriva directamente de los libros contables, y que proporciona información de diversa índole. Por su parte, el informe de gestión es un documento que, por lo general, acompaña a las cuentas anuales aunque no forme parte de éstas, y que contiene una exposición fiel sobre la evolución de los negocios y la situación de la sociedad
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How to Cite
Sanz Santolaria, C. J. (2011). Estados contables complementarios: la memoria y el informe. Acciones E Investigaciones Sociales, (10), 181–196. https://doi.org/10.26754/ojs_ais/ais.200010179
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Received 2011-03-17
Accepted 2011-03-17
Accepted 2011-03-17
