Las normas internacionales de información financiera aplicadas a los activos de las entidades públicas

In the last decade, the Spanish Public Accounting has tried to approach the improvements both in the business sector and in the international standards. At present, the EU Directives, IASB, FASB and IFAC, have introduced interesting innovations for the Spanish Accounting System, among which fair val... Deskribapen osoa

Egile nagusia: De León Lázaro, Guillermo
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Real Centro Universitario Escorial-María Cristina 2007
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Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=2267944
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Laburpena: In the last decade, the Spanish Public Accounting has tried to approach the improvements both in the business sector and in the international standards. At present, the EU Directives, IASB, FASB and IFAC, have introduced interesting innovations for the Spanish Accounting System, among which fair value should be mentioned. This paper seeks to elaborate a useful proposal for the adaptation of the assets valuation model of PGCP 1994 to the new valuation methods of the international standards.