Similar Search Results

La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales

Llopis, Rafael Molina - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 109-129

The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation … particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the … Institute of Accounting and Auditing, and the currently applicable regulations. …

Persistent link: https://www.econbiz.de/10005087304

El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos

Aparicio, Pilar Gómez - In: CIRIEC-España, revista de economía pública, social y … (2003) 45, pp. 57-79

different rules and laws which have influenced the economic regime of these companies. The appearance of the Rules on accounting … cooperative societies in the light of co-operative principles and their definition by the future accounting rules. …

Persistent link: https://www.econbiz.de/10005087328

Impactos de las normas internacionales de información financiera en el régimen económico de las sociedades cooperativas

Garrido, Fernando Polo - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 83-108

There is an underlying partnership agreement in cooperatives that makes use of accounting regulations to determine the … start with accounting regulations when legislating on cooperatives, and more so nowadays, as we must bear in mind the … current situation with regard to accounting regulations, which is characterized by international harmonization. Accounting …

Persistent link: https://www.econbiz.de/10005087174

La consolidación contable en el ámbito cooperativo

Ronco, Alicia Mateos - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 31-58

its adaptation to international accounting legislation. …

Persistent link: https://www.econbiz.de/10005087277

La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito del “Proyecto de Normas sobre los aspectos contables de las Sociedades Cooperativas”

Izquierdo, Ricardo J. Server - In: CIRIEC-España, revista de economía pública, social y … (2003) 45, pp. 111-137

Mercantile law and in particular the National Accounting Plan do not consider the peculiarities of co … together their peculiarities in order for financial information accounting to be in line with the needs of users. This task has … been taken up by the Accounting and Auditing Institute inside its jurisdiction over mercantile matters, to offer an answer …

Persistent link: https://www.econbiz.de/10005087300

Metodología Contable De Registro Inicial Y Valoración Posterior De Instrumentos Financieros De Renta Fija Y Renta Variable Para Empresas De Seguros Y Reaseguros En Ecuador En Base a Normas Internacionales De Información Financiera NIIF (Accountant Methodology for Initial Recognition and Posterior Valuation of Financial Instruments of Fixed Income and Equity for Insurance and Reinsurance Companies ...

Romero, Fernando - 2015

procedures of initial accounting recognition and subsequent measurement of financial instruments of fixed income and equities … supported.This resolution was mainly based on the International Accounting Standard (IAS) 39 which addresses the accounting … resolution 2149 and provides a new legal framework for the initial accounting recognition and subsequent measurement of financial …

Persistent link: https://www.econbiz.de/10013028131

Aplicación De La Serie De Taylor, Duración Y Convexidad En La Determinación De La Tasa De Interés Efectiva De Un Instrumento Financiero De Renta Fija Contabilizado a Costo Amortizado (An Application of Taylor Series, Duration and Convexity for Estimating the Effective Interest Rate of a Fixed-Income Financial Instrument Measured at Amortized Cost)

Romero, Fernando - 2015

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...

Persistent link: https://www.econbiz.de/10013010803

La Titularización En Colombia : Veinte Años De Regulación, 1993-2013 (Securitization in Colombia: Twenty Years of Regulation, 1993-2013)

Blanco Baron, Constanza - 2015

Spanish Abstract: Cuando se examinan procesos como la titularización cabe preguntar si el comportamiento de los agentes obedece a cambios institucionales o si las modificaciones del régimen normativo son una respuesta al comportamiento del mercado o a necesidades de la economía. Este...

Persistent link: https://www.econbiz.de/10014134697

REVISIÓN DE EXPECTATIVAS EN LAS PRESENTACIONES DE EMPRESA ANTE LOS ANALISTAS FINANCIEROS

Sala, Juan Carlos Gómez; Gil, Ana; Poveda, Francisco - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2002

This study examines the reactions of the Spanish capital market and financial analysts to CEO presentations organized by the Spanish Society of Financial Analysts. The sample contains 156 presentations that took place during the period 1994-2000. To estimate the effect of these meetings -on...

Persistent link: https://www.econbiz.de/10005812830

Determinantes de la divulgación de información previsional en España: un análisis de las empresas del ibex 35

Trombetta, Marco; Urquiza, Francisco Bravo; Navarro, … - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2008

In recent years, users' information needs have changed, and forward-looking information has become of great importance, as it has been highlighted in many international and national reports. Nonetheless, Spanish regulations are not very specific in this respect, since although it is required to...

Persistent link: https://www.econbiz.de/10005731097