Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Soledad Moya Gutierrez"'
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 14, Iss 2, Pp 145-173 (2011)
Este trabajo tiene como objeto verificar si el resultado global presenta mayor relevancia valorativa respecto al resultado tradicional, y si es así cuáles son los componentes del resultado global que explican las diferencias. El estudio muestra que
Externí odkaz:
https://doaj.org/article/69587e90e7264170a033e8a14db5c413
Autor:
Stephani Mason, Anna Vysotskaya, Elisabetta Barone, Ana Marques, Niclas Hellman, Ana Isabel Morais, Cristina Abad, Alberto Quagli, Ricardo Luiz Menezes da Silva, Soledad Moya Gutierrez, Jan Marton, Benita Gullkvist
Publikováno v:
Repositório Institucional da USP (Biblioteca Digital da Produção Intelectual)
Universidade de São Paulo (USP)
instacron:USP
Universidade de São Paulo (USP)
instacron:USP
This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::db0c9ffdbb605706f9283a799bbc8ed3
https://hdl.handle.net/10400.5/24524
https://hdl.handle.net/10400.5/24524
Publikováno v:
Accounting in Europe. 15:242-321
The current paper was prepared for the International Accounting Standards Board (IASB) Research Forum 2017 and evaluates the effects of introducing more principles of disclosure as part of the IASB...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::29e8dcc9fc11990c998eb0f94afb742c
https://doi.org/10.1080/17449480.2018.1476772
https://doi.org/10.1080/17449480.2018.1476772
Autor:
Antonio Somoza-López, Josep Vallverdú-Calafell, Carlos Griful-Miquela, Carme Barcons-Vilardell, Soledad Moya-Gutierrez
Publikováno v:
International Advances in Economic Research. 5:386-394
Human resources is an old field of research in economics, as reflected by accounting treatments. This paper reviews this contribution from accounting literature and the European legal framework. Different institutional attitudes toward this topic wer
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::396401ac407eb06118c95122d82d40c4
https://doi.org/10.1007/bf02296419
https://doi.org/10.1007/bf02296419
Publikováno v:
Scopus-Elsevier
CIÊNCIAVITAE
Universitat Autònoma de Barcelona
CIÊNCIAVITAE
Universitat Autònoma de Barcelona
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::33527c03c455702b8049547cf0bcbf0c
http://www.scopus.com/inward/record.url?eid=2-s2.0-67650545187&partnerID=MN8TOARS
http://www.scopus.com/inward/record.url?eid=2-s2.0-67650545187&partnerID=MN8TOARS