[Download pdf ebook] Estados contables (Manuales) (Spanish Edition)


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Estados contables (Manuales) (Spanish Edition)

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Author : Antonio Somoza Loacute;pez
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Description : Este libro contiene los rasgos fundamentales de los estados contables desde una perspectiva global y asimismo praacute;ctica, pues a la vez que se exponen los regulados actualmente por las normas contables espantilde;olas e internacionales, incluye aquellos otros que de forma voluntaria pueden elaborarse. Se parte de los tradicionales balance de situacioacute;n y cuenta de peacute;rdidas y ganancias, para analizar progresivamente los estados de origen y aplicacioacute;n de fondos en circulante y tesoreriacute;a (estado de flujos de efectivo), asiacute; como los de valor antilde;adido y de cambos. Se ha incorporado tambieacute;n aquella informacioacute;n de caraacute;cter social y medioambiental que, actualmente, ha alcanzado gran protagonismo tanto por parte de los organismos internacionales como por numerosas multinacionales. La idea subyacente es que, en este tipo de informes, aun cuando el objeto es (o parece ser) muy diferente al econoacute;mico, la metodologiacute;a utilizada tanto en su elaboracioacute;n como verificacioacute;n es contable. En definitiva, el lector podraacute; tener una idea maacute;s exacta de queacute; es lo que podemos saber de una empresa a traveacute;s de su informacioacute;n contable-financiera.

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