Spanish Abstract: La Norma Internacional de Información Financiera No. 9 (NIIF 9) determina que, en el reconocimiento inicial, los instrumentos financieros de renta fija pueden ser clasificados en una de las siguientes dos categorías: a valor razonable con cambios en resultados, o a costo...

Spanish Abstract: El 26 de abril de 2012 la Junta Bancaria de Ecuador aprobó la Resolución JB-2012-2149 la cual regulaba sobre los procedimientos de registro contable inicial y valoración posterior de los instrumentos financieros de renta fija y renta variable, que debían seguir las empresas...

Given that the tax information provided by companies in their Annual Accounts is a key factor in providing a reliable image of themselves, it is essential for them to submit this information in accordance with the standards of the General Accounting Plan, as well as providing additional...

English Abstract: The municipalities of the Commonwealth of Puerto Rico are eligible to receive funds from the federal government of the United States. This study presents a descriptive discussion of the federal funding received by these municipalities during fiscal years 2005 to 2009. The...

Spanish Abstract: La presente investigación pretende analizar la manera en que las empresas del Cantón Milagro, provincia del Guayas – Ecuador, emplean lo establecido en el Marco Conceptual de las International Financial Reporting Standards (IFRS); su relevancia radica en el uso del...

There is an underlying partnership agreement in cooperatives that makes use of accounting regulations to determine the results. This can indirectly lead to a modification in the organization that was originally planned. Therefore, we should start with accounting regulations when legislating on...

Cooperativist integration, an example of the sixth cooperative principle of inter-cooperation, means the concentration of cooperative enterprises. Of the different means of organization that are covered by the legislation on cooperatives, cooperative groups appear to be a similar concept to that...

Mercantile law and in particular the National Accounting Plan do not consider the peculiarities of co-operatives, derived from their different nature and functioning, and making necessary the existence of rules of adaptation bringing together their peculiarities in order for financial...

The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies,...

Co-operative principles have a strong economic content and fix peculiarities in the financial structure and generation and sharing of a surplus. In Spain the specific difference between co-operatives and capitalist companies derives from the different rules and laws which have influenced the...