Special Collaboration

Colaboración especial: Ante la Reforma de Nuestro Ordenamiento: Nuevas Normas, Nuevos Conceptos. Un Ensayo

Authors

  • Jorge Tua Pereda Universidad Autónoma de Madrid
Keywords: conceptos en contabilidad financiera, utilidad de la información, reforma del ordenamiento español, borrador del Nuevo Plan General de Contabilidad, marco conceptual

Abstract

Apoyándose especialmente en la concepción que busca la utilidad de la información financiera, este ensayo pasa revista a los nuevos conceptos que, procedentes de la regulación internacional e incluso, de la estadounidense, impregnarán nuestro ordenamiento contable tras la reforma del mismo. Se presta especial atención en el mismo a la alternativa protección patrimonial – utilidad de la información para la toma de decisiones.

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Published
01-07-2006
How to Cite
Tua Pereda, J. (2006). Special Collaboration: Colaboración especial: Ante la Reforma de Nuestro Ordenamiento: Nuevas Normas, Nuevos Conceptos. Un Ensayo. Revista de Contabilidad - Spanish Accounting Review, 9(18), 145–175. Retrieved from https://revistas.um.es/rcsar/article/view/388821
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Issue
Vol. 9 No. 18 (2006)
Section
Articles

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