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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...

Täydet tiedot

Tallennettuna:
Bibliografiset tiedot
Julkaisussa:Cuadernos de Administración
Päätekijä: Enrique Jorge Agreda Moreno
Aineistotyyppi: Artigo
Kieli:Inglês
Julkaistu: Universidad del Valle 2019
Aiheet:
Law
Linkit:https://www.redalyc.org/articulo.oa?id=225068661008
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