Armonización contable internacional de carácter profesional: el IASB

Authors

  • Carlos Javier Sanz Santolaria Universidad de Zaragoza

DOI:

https://doi.org/10.26754/ojs_ais/ais.200317254

Abstract

El objetivo de la armonización contable internacional consiste en establecer unos criterios comunes que permitan el acercamiento de las normativas contables de los distintos países. En este contexto, el IASB pretende, entre otros fines, formular y difundir normas contables a observar en la presentación de los estados financieros y promover su aceptación y respeto en todos los países del mundo.

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Issue

No. 17 (2003)

Section

Articles

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How to Cite

Sanz Santolaria, C. J. (2011). Armonización contable internacional de carácter profesional: el IASB. Acciones E Investigaciones Sociales, 17, 97-107. https://doi.org/10.26754/ojs_ais/ais.200317254
Received 2011-03-30
Accepted 2011-03-30