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Recolector de Ciencia Abierta, RECOLECTA
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Recolector de Ciencia Abierta, RECOLECTA
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Article . 2019
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Aspectos contables de los planes de pensiones

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 1989 Spain Spanish Publisher:Universidad de Valladolid: Servicio de Publicaciones
Authors: Moreno Rojas, José; Rodríguez Rodríguez, Pedro;

handle: 11441/81862

Aspectos contables de los planes de pensiones

Abstract

La problemática contable para la empresa que patrocina los Planes de Pensiones, comprende la valoración de las obligaciones que aquella asume, su imputación a los períodos apropiados y presentación en los estados financieros.

Country
Spain
Related Organizations
Keywords

Aspectos contables, Planes de pensiones

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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