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Recolector de Ciencia Abierta, RECOLECTA
Article . 2011
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Recolector de Ciencia Abierta, RECOLECTA
Article . 2011
License: CC BY NC ND
Data sources: Recolector de Ciencia Abierta, RECOLECTA
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Article . 2019
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Los arrendamientos desde el punto de vista de los arrendadores

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2011 Spain
Authors: Molina Sánchez, Horacio Daniel; Vicente Lama, Marta De; Ramírez Sobrino, Jesús Nicolás;

handle: 20.500.12412/1722

Los arrendamientos desde el punto de vista de los arrendadores

Abstract

La reforma del tratamiento contable de los arrendamientos en la regulación internacional está siendo un proceso que no está resultando sencillo. Tras el inicio del proceso en 2006, con la recepción del tema en la agenda de modificaciones de la Norma Internacional de Contabilidad (NIC) nº 17 (Arrendamientos) se ha incorporado a la agenda de convergencia entre la regulación del Financial Accounting Standard Board (FASB) y del International Accounting Standards Board (IASB)

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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