Papers by Pedro Monge Lozano
Actualidad Contable Faces, 2005
Proyecto académico sin fines de lucro, desarrollado bajo la iniciativa de acceso abierto making t... more Proyecto académico sin fines de lucro, desarrollado bajo la iniciativa de acceso abierto making the Financial Statements (Balance Sheet, Profit and Loss Statement, etc.), the enterprises are with the problem to have to adapt these Statements to the different countries norms of the different countries with which it deals. This paper makes reference to the International Accounting Standard Board (IASB) the main world countries try to implant so that Financial Statements are used accounting standards such. Some parts of this paper make reference to the Spanish modifications that suppose these IASB application, since is interesting, with an example, to the reader explain on the main changes that are going to take place and that in, some cases, can be extrapolated to the rest of countries.
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Papers by Pedro Monge Lozano