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Financial Reporting Standards. Legal nature and rules for their interpretation in Colombia
Financial Reporting Standards (FRS) are generally analyzed from the accounting, economic and financial perspective; this paper seeks to contribute to their understanding from the legal perspective. The objectives hereof are, first, to establish the legal nature of Act 1314 of 2009 from the theory of...
Tallennettuna:
Julkaisussa: | Cuadernos de Administración |
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Päätekijä: | |
Aineistotyyppi: | Artigo |
Kieli: | Inglês |
Julkaistu: |
Universidad del Valle
2019
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Aiheet: | |
Linkit: | https://www.redalyc.org/articulo.oa?id=225068661008 |
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