Análisis de la Información Previsional y Cualitativa

Analisis of Prospective and Qualitative Information

  • María Antonia García Benau Universidad de Valencia
  • Juan Monterrey Mayoral Universidad de Extremadura
Palabras clave: información contable previsional, información contable cualitativa


Este trabajo consiste en un estudio descriptivo del análisis de la información contable de naturaleza previsional y cualitativa. Así, se abordan el estudio del informe de auditoria, de la información fuera de balance, de las contingencias, de la información previsional, de la revelación voluntaria, de la segmentada y de la de naturaleza macroeconómica y sectorial, desde la experiencia que podemos aportar tras algunos años de docencia en análisis de estados financieros.


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Cómo citar
García Benau, M. A., & Monterrey Mayoral, J. (1997). Análisis de la Información Previsional y Cualitativa. Revista De Contabilidad - Spanish Accounting Review, 1(01), 125-166. Recuperado a partir de