Hacia la convergencia mundial del marco conceptual para la preparación de los estados financieros

Hacia la convergencia mundial del marco conceptual para la preparación de los estados financieros

Due to the current globalization in business and investments that generate a highly interrelated business world, it is a must to have a common standard in accounting that brings transparency and the real use of information. According to that, this article presents a comparative analysis of the conce...

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Bibliographic Details
Main Authors: Díaz Durand, Mario, Gil, Jorge José, Vílchez Olivares, Percy
Format: Others
Language:Español
Published: Pontificia Universidad Católica del Perú 2012
Subjects:
Accounting
Conceptual Framework
Convergence
Standards Systems
Harmonization
Accounting Standards
Standard Setting Bodies
Marco Conceptual
Convergencia
Sistemas Normativos
Armonización
Normas Contables
Organismos Emisores De Normas
Online Access:http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/197/193
http://repositorio.pucp.edu.pe/index/handle/123456789/114802

Internet

http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/197/193
http://repositorio.pucp.edu.pe/index/handle/123456789/114802

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