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....
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Main Authors: | Dasí González, Rosa María, Gimeno Ruiz, Amparo |
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Format: | Article |
Language: | Spanish |
Published: |
2013
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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 |
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