Líneas básicas de la reforma contable
DOI:
https://doi.org/10.26754/ojs_ais/ais.200419280Abstract
La estrategia contable de la Unión Europea obligará a los grupos cotizados en las bolsas de valores a utilizar las Normas Internacionales de Contabilidad (NIC) que publica el International Accounting Standards Board (IASB) a partir de 2005 para elaborar y publicar su información consolidada, respetando en todo caso lo establecido en las Directivas.
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Accepted 2011-03-31