El nuevo marco normativo de la contabilidad nacional y su incidencia en la reforma de las normas contables públicas europeas

National accounts have a high degree of harmonization in Europe, as a result of the use of the European System of Accounts (ESA) as a single framework; however, in micro-accounting, both budg- etary and financial accounting, twenty eight different public accounting information systems can be found....

Full description

Saved in:
Bibliographic Details
Main Authors: Dasí González, Rosa María, Gimeno Ruiz, Amparo
Format: Article
Language:Spanish
Published: 2013
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5255525
Source:Revista española de control externo, ISSN 1575-1333, Vol. 15, Nº 44, 2013, pags. 113-146
Tags: Add Tag
No Tags: Be the first to tag this record