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Recolector de Ciencia Abierta, RECOLECTA
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Recolector de Ciencia Abierta, RECOLECTA
Article . 2011
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Article . 2016
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Deterioro de activos

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2011 Spain Spanish Publisher:Asociación española de contabilidad y administración de empresas (AECA)
Authors: Lucuix García, Inmaculada; Zamora Ramírez, Constancio;

handle: 11441/33800

Deterioro de activos

Abstract

El tratamiento del deterioro es una parte esencial del modelo contable que plantea la actual regulación para los activos que se reconocen en balance. Esta regulación parte de la coherencia que ha de guardar la norma con el marco conceptual, lo que permite explicar la necesidad de controlar el posible deterioro de valor de los activos y el procedimiento para llevarlo a cabo

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    popularity
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    influence
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green