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Circunstacias Especificas de Las Pyme Espanolas Ante La Ifrs del Iasb

Patricia MilanĂ s Montero

Published by Ewe Editorial Acad MIA Espa Ola
ISBN 10: 365900751X / ISBN 13: 9783659007514
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Title: Circunstacias Especificas de Las Pyme ...

Publisher: Ewe Editorial Acad MIA Espa Ola

Binding: Paperback

Book Condition: New

Book Type: Paperback

Description:

Paperback. 64 pages. Dimensions: 8.7in. x 5.9in. x 0.1in.Tras un largo proceso de reformas contables en Europa, en julio de 2009 el International Accounting Standards Board emiti la International Financial Reporting Standard for Small and Medium-sized Entities. Para entonces, el Instituto de Contabilidad y Auditora de Cuentas ya se haba posicionado en relacin con estas empresas mediante la aprobacin del Plan General de Contabilidad para PYMES. En este libro, ante la responsabilidad de los reguladores de cada Pas miembro de determinar qu entidades deberan usar la IFRS del IASB, los autores valoran las circunstancias especficas en que las PYME espaolas se encuentran ante esta norma. As, analizan los usuarios de la informacin financiera en la PYME y sus necesidades, la utilidad que otorgan a la informacin, el alcance de la pericia contable, y la economicidad de dicha informacin. Adems, proponen una definicin de PYME espaola, avalada empricamente, con el propsito de contribuir a cubrir la necesidad de delimitar en nuestro pas este tipo de entidades y ofrecen una serie de recomendaciones en relacin con ellas, para afrontar la fase de convergencia IASB-FASB en que se encuentra actualmente el proceso armonizador. This item ships from multiple locations. Your book may arrive from Roseburg,OR, La Vergne,TN. Bookseller Inventory # 9783659007514

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