Especialidades contables en el comercio de compensación (Countertrade). Referencia a la permuta comercial o barter
Current countertrade, including innovative forms of barter, is still a recent phenomenon and, as any new economic activity, requires legal regulation. All accounting entries of an enterprise are registered in monetary terms. Money, for accounting purposes, is a homogeneous and objective unit of meas...
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| Format: | Article |
| Language: | Spanish |
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Universidad de Extremadura: Servicio de Publicaciones
2012
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=4830821 |
| Source: | Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 30, 2012-2013, pags. 223-245 |
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