Comprender Las Normas Internacionales De Contabilidad Nic pdf lit doc

September 18, 2019

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Starting in 2005, listed companies that prepare consolidated accounts must use IAS (International Accounting Standards). In addition, today, many companies around the world already formulate their accounts using these standards. On the other hand, the ICAC has already initiated the reform of the accounting regulations in order to adapt it to the IAS and this affects all the companies. This book aims to explain in clear language the main content of each of the NICs. In order to help the reader to understand the main differences between the IAS and the current accounting standards, a comparative scheme between these two accounting regulations is attached in each chapter. In addition, each chapter summarizes the main alternatives that include the IAS to account for the same transaction. At the end of the book is a glossary with the definitions of the main terms that appear throughout the book.Starting in 2005, listed companies that prepare consolidated accounts must use IAS (International Accounting Standards). In addition, today, many companies around the world already formulate their accounts using these standards. On the other hand, the ICAC has already initiated the reform of the accounting regulations in order to adapt to the IAS and this affects all the companies. This book aims to explain in clear language the main content of each of the NICs. In order to help the reader to understand the main differences between the IAS and the current accounting standards, a comparative scheme between these two accounting regulations is attached in each chapter. In addition, each chapter summarizes the main alternatives that include IASs to account for the same transaction. At the end of the book it is included in the glossary with the definitions of the main terms that appear throughout the work.