La armonización contable internacional:: El papel del IPSASB y el estado actual de su proceso de reformas
This article discusses the international harmonization of ac- counting standards and, in particular, the role of the IPSASB in the area of public sector accounting. The development of International Public Sector Accounting Standards was initiated in 1997 by the Public Sector Committee of the Interna...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Spanish |
| Published: |
2013
|
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5255521 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 15, Nº 44, 2013, pags. 19-29 |
| Tags: |
Add Tag
No Tags: Be the first to tag this record
|