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...

El estudio de la gestión de las finanzas Municipales permite profundizar en el conocimiento de la funcionalidad y eficiencia de las instituciones en la Edad Moderna. En este trabajo se analiza el caso del patrimonio municipal de Madrid, una parte fundamental de las haciendas locales. Su...

The sensitivity in the public urban transport sector, focusing on a progressive improvement in the economic and technical management of passenger services and the need to design a transparent public finance system and according to the current economic circumstances, has led to increased interest...