It is the purpose of this work to analyze the significance of changes in average for the collection of value-added (VAT) and income taxes from year 2000 and up to the second quarter of 2015. To accomplish that, classic methods of significance will be applied, but contrasted with tests for the...

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...

Spanish Abstract: Uno de los temas que genera controversia en el ámbito fiscal en México, es la no proporcionalidad y equidad de la contribución al gasto público, que va en contra del artículo 31, fracción IV, de la Constitución Política de los Estados Unidos Mexicanos, que establece que...

Spanish Abstract: En la actualidad, son cada vez más frecuentes los escándalos públicos que devienen de hechos corruptos, utilizando diversos y creativos artilugios que incluyen esquemas de ingeniería financiera o registros contables fraudulentos. La falta de transparencia, escasa...

It is the purpose of this work to analyze the significance of changes in average for the collection of value-added (VAT) and income taxes from year 2000 and up to the second quarter of 2015. To accomplish that, classic methods of significance will be applied, but contrasted with tests for the...

The emergence of the economy of knowledge has resulted in, among other consequences, the triumph of globalization and market liberalization, the primacy of the individual as a competitive critical factor and the crisis of the relevance of financial information, its comparability and reliability....

Spanish Abstract: Este documento presenta la literatura propiamente relacionada con la aplicación de la depreciación a las prácticas contables de las organizaciones de ámbito público . Se discute su posibilidad como concepto y la utilidad de aplicación teniendo en cuenta la naturaleza de...

The investigation focused on a financing problem, through the analysis of historical data, in a period of 8 years given the feasibility of comparable data, of the company ACME SA. The main objective of this study was to provide an updated characterization of ACME SA's investments, based on the...

The investigation focused on a financing problem, through the analysis of historical data, in a period of 8 years given the feasibility of comparable data, of the company ACME SA. The main objective of this study was to provide an updated characterization of ACME SA's investments, based on the...