Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1401
metadata.atena.dc.title: ADAPTACIÓN DEL PLAN GENERAL DE CONTABILIDAD ESPAÑOL A LAS NORMAS INTERNACIONALES DE CONTABILIDAD Y A LAS NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA. LA EXPERIENCIA DE LA AUTORIDAD PORTUARIA DE VALENCIA
Adaptation of the spanish general accounting plan to international accounting regulations and to international financial information regulations
metadata.atena.dc.creator: Arturo Giner Fillol
Gregorio Labatut Serer
Vicente M. Ripoll Feliu
metadata.atena.dc.subject: Normas Internacionales de Contabilidad; Normas Internacionales de Información Financiera; Cuentas Anuales; nternational Accounting Regulations; International Financial Information Regulations; Annual Accounts
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: El presente trabajo es fruto de una investigación conjunta, llevada a cabo entre la Autoridad Portuaria de Valencia y el Equipo Valenciano de Investigación en Gestión Estratégica de Costes de la Universidad de Valencia – España. El artículo analiza las implicaciones de la adaptación del nuevo Plan General de Contabilidad español, adaptado a las Normas Internacionales de Contabilidad y a las Normas Internacionales de Información Financiera, en las Cuentas Anuales de una de las unidades de negocio del sistema portuario español. En la investigación se analizó: el inmovilizado y reversiones de concesiones; los arrendamientos financieros y renting; ingresos a distribuir en varios ejercicios; gastos a distribuir en varios ejercicios; provisiones para riesgos y gastos y clientes y cuentas a cobrar. Palabras Clave: Normas Internacionales de Contabilidad, Normas Internacionales de Información Financiera, Cuentas Anuales. ADAPTATION OF THE SPANISH GENERAL ACCOUNTING PLAN TO INTERNATIONAL ACCOUNTING REGULATIONS AND TO INTERNATIONAL FINANCIAL INFORMATION REGULATIONS ABSTRACT This article arose from the joint investigation carried out by the Port Authority of Valencia and the Cost Strategic Management Investigation Team from the Universidad de Valencia, Spain. The document analyses the implications of the New General Accounting Plan adapted to the International Accounting Regulations and to the International Financial Information Regulations in the Annual Accounts of one of the business units of the Spanish Port System. During the research process the following items were analysed: fixed assets and concession reversals; financial leases and renting; income and costs to be distributed amongst several financial years; provisions for risks and costs; customers and accounts receivable. Keywords: International Accounting Regulations, International Financial Information Regulations, Annual Accounts.
This article arose from the joint investigation carried out by the Port Authority of Valencia and the Cost Strategic Management Investigation Team from the Universidad de Valencia, Spain. The document analyses the implications of the New General Accounting Plan adapted to the International Accounting Regulations and to the International Financial Information Regulations in the Annual Accounts of one of the business units of the Spanish Port System. During the research process the following items were analysed: fixed assets and concession reversals; financial leases and renting; income and costs to be distributed amongst several financial years; provisions for risks and costs; customers and accounts receivable. Keywords: International Accounting Regulations, International Financial Information Regulations, Annual Accounts.
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1401
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/599
Aparece nas coleções:Artigos - Atena

Arquivos associados a este item:
Não existem arquivos associados a este item.
Mostrar registro completo do item Visualizar estatísticas


Os itens no repositório estão protegidos por copyright, com todos os direitos reservados, salvo quando é indicado o contrário.