Companies look for where to invest to increase their economic resources and in turn improve profitability, allowing them to maximize economic profits. That is why some are inclined to invest in financial assets. Therefore, ...

The International Financial Reporting Standards (IFRS) have made it possible to adhere to guidelines that are closer to real and transparent accounting, due to timely presentation. In the category of expenses, this rule ...

The effects of economic change, resulting from globalization, have led companies, regardless of the activity they perform, to adapt to the new regulations established for the accounting field, in order to achieve financial ...

The present work demonstrates the correct procedure of the cocoa biological asset respecting the scope of the International Accounting Standard IAS 41 agriculture, this begins at the moment of the germination of the producing ...

The present work has as its content current issues that are of great importance in terms of knowledge and interpretation of the law, regulations and standards as well as their application within the professional field, ...

This research is the development of a case study of the complexive examination, its main objective is the correct application of IAS 16 (International Accounting Standard). The company Mas Caro S.A. exchanges a soccer field ...

The research presents that of intangible assets according to International Accounting Standard 38 and demonstrates a correct accounting that is complex and challenges professionals, researchers and students at the time of ...

Currently, property, plant and equipment assets are of great importance in the performance of the production and provision of goods or services of the institution, and for their accounting treatment, the International ...

The accounting study is an essential element for a company, since the origin of time, accounting has become a fundamental element for the business future, the proper management of a good accounting plan, allows companies ...

Due to globalization, commercial companies nowadays require control over their economic finances and the management of their accounting transactions, providing in such a way that orderly and truthful accounting information ...