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Master thesis . 2021
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Recolector de Ciencia Abierta, RECOLECTA
Master thesis . 2019
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Recolector de Ciencia Abierta, RECOLECTA
Master thesis . 2019
License: CC BY NC ND
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Activos y Pasivos Financieros: del PGC 2007 al PGC 2020

descriptionPublicationkeyboard_double_arrow_right Master thesis 01 Jan 2019 Spain
Authors: Mateo Mateo, Ismael;

handle: 2445/175373

Activos y Pasivos Financieros: del PGC 2007 al PGC 2020

Abstract

El presente trabajo final de máster pretende identificar y analizar los cambios importantes que se han producido por la entrada en vigor de la NIIF 9, principalmente para las empresas no financieras, y su adaptación al plan general de contabilidad. El ICAC pretende modificar el Plan General Contable para armonizar la normativa contable interna a las normas internacionales. Principalmente se modificaran las normas de valoración 9ª instrumentos financieros y la norma 14ª ingresos por ventas y prestación de servicios.

Treballs Finals del Màster Oficial de Comptabilitat i Fiscalitat, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2018-2019, Tutor: Dr. Juan Luis Domínguez

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Spain
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Keywords

Master's theses, Accounting standards, Contabilidad, Asset-liability management, Comptabilitat, Gestió d'actius i passius, Normes comptables, Master's thesis, Treballs de fi de màster

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selected citations
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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).
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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.
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