Results 121 to 130 of about 304,909 (173)
Teaching, research and service: Experience and opinions of accounting Spanish academics [PDF]
Research, teaching and service are the main activities carried out in almost all European universities. Previous research, which has been mainly centred in North-American universities, has found solid results indicating that research and teaching are not
Ester Oliveras
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, 2016 La Asignatura de Contabilidad Gubernamental, se encuentra en el VIII ciclo de estudio, perteneciente al Área Especializada de la Escuela Profesional de Contabilidad, Facultad de Ciencias Contables y Administrativas de la Universidad Católica Los Ángeles de Chimbote.
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, 2020 Dentro de la economía se entiende que todas las empresas manejan su contabilidad en base a un Plan Contable General de carácter obligatorio, del mismo modo las Instituciones del Estado, también llamadas instituciones públicas manejan un sistema financiero, mejor llamado Contabilidad Gubernamental. La Contabilidad Gubernamental es conjunto de principios,
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Impact Assessment of European Structural Funds in Andalusia - a CGE Approach [PDF]
In this work we carry out an impact analysis of the European Structural Funds (ESF) to the object of assessing their effect on the GDP, the level of prices or the consumers’ income on the region of Andalusia in the south of Spain. Accordingly, we present
M. Alejandro Cardenete, M. Carmen Lima
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Mandatory audit firm rotation in Spain: a policy that was never applied [PDF]
In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished.
NIEVES CARRERA
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Fair Value of Real Estate and Utility of Financial Statements of Construction Companies [PDF]
Some international standards have proposed that the fair value approach should be used to evaluate real estate assets. The choice to use this method or another approach could influence the quality of the financial reports published in response to ...
Andrˆms Navarro-Galera +2 more
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Contabilidade internacional [PDF]
Revista de Administração Contemporânea, 2005 openaire +1 more source
Contabilidad y AuditoríaThe document aims to confirm the instrumental role of accounting and that the essence of its operation unifies what may be considered branches or segments that are part of a whole. Accounting takes on this communicative role regarding the status and periodic results of the entity responsible for fulfilling the economic purpose of an individual ...
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An attempt to go beyond conventional financial accounting information [PDF]
Conventional financial accounting information is slanted in favour of certain economic interests. This paper argues in favour of accounting information capturing and showing relevant aspects of the economic-social situation, and of decision-making based ...
Josep Vallverdú
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A portrait of the Spanish accounting community [PDF]
This study presents a portrait of the Spanish academic accounting community in 1995, based upon a questionnaire circulated to Spanish accounting academics in 1995 and upon an analysis of authorship and citations in the main Spanish accounting journals ...
Catherine Gowthorpe +3 more
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