Manual De Consolidacion De Estados Financieros De Los Grupos De Empresas

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Estados contables

Author : Somoza López, Antonio
Publisher : Editorial UOC
ISBN 13 : 8491162097
Total Pages : 181 pages
Book Rating : 4.4/5 (911 download)

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Book Synopsis Estados contables by : Somoza López, Antonio

Download or read book Estados contables written by Somoza López, Antonio and published by Editorial UOC. This book was released on 2016-09-07 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este libro contiene los rasgos fundamentales de los estados contables desde una perspectiva global y asimismo práctica, pues a la vez que se exponen los regulados actualmente por las normas contables españolas e internacionales, incluye aquellos otros que de forma voluntaria pueden elaborarse. Se parte de los tradicionales balance de situación y cuenta de pérdidas y ganancias, para analizar progresivamente los estados de origen y aplicación de fondos en circulante y tesorería (estado de flujos de efectivo), así como los de valor añadido y de cambos. Se ha incorporado también aquella información de carácter 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 económico, la metodología utilizada tanto en su elaboración como verificación es contable. En definitiva, el lector podrá tener una idea más exacta de qué es lo que podemos saber de una empresa a través de su información contable-financiera.

Transnational Accounting

Author : Dieter Ordelheide
Publisher : Springer
ISBN 13 : 1349132330
Total Pages : 3322 pages
Book Rating : 4.3/5 (491 download)

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Book Synopsis Transnational Accounting by : Dieter Ordelheide

Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

Transnational accounting : Transacc. 2. IASC - USA

Author : Dieter Ordelheide
Publisher :
ISBN 13 :
Total Pages : 1644 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Transnational accounting : Transacc. 2. IASC - USA by : Dieter Ordelheide

Download or read book Transnational accounting : Transacc. 2. IASC - USA written by Dieter Ordelheide and published by . This book was released on 1995 with total page 1644 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Preparation and Audit of Consolidated Financial Statements

Author : Union européenne des experts comptables, économiques et financiers. Auditing Committee
Publisher :
ISBN 13 :
Total Pages : 140 pages
Book Rating : 4.3/5 (555 download)

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Book Synopsis The Preparation and Audit of Consolidated Financial Statements by : Union européenne des experts comptables, économiques et financiers. Auditing Committee

Download or read book The Preparation and Audit of Consolidated Financial Statements written by Union européenne des experts comptables, économiques et financiers. Auditing Committee and published by . This book was released on 1978 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Benchmarking Water Services

Author : Enrique Cabrera Jr
Publisher : IWA Publishing
ISBN 13 : 1843391988
Total Pages : 185 pages
Book Rating : 4.8/5 (433 download)

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Book Synopsis Benchmarking Water Services by : Enrique Cabrera Jr

Download or read book Benchmarking Water Services written by Enrique Cabrera Jr and published by IWA Publishing. This book was released on 2011-03-01 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Benchmarking has become a key tool in the water industry to promote and achieve performance targets for utilities. The use of this tool for performance improvement through systematic search and adaptation of leading practices, has expanded globally during the past decade. Many ongoing projects worldwide aim to address different needs and objectives, in varying contexts, with outstanding results and impact. Benchmarking Water Services provides valuable information to everyone interested in benchmarking in the water industry. The text is aimed at utilities considering joining a benchmarking project, experienced practitioners in charge of organizing a benchmarking exercise, consultants, regulators and researchers. The document is presented with a clear practice oriented approach and can be used as a how-to-benchmark guide presented from different perspectives (participants, organizers, supervising bodies). Readers will gain practical insight on real life benchmarking practices and will benefit from the experiences gained in some of the leading benchmarking projects of the water industry (including the IWA-WSAA benchmarking efforts, the European Benchmarking Co-operation and the several benchmarking projects carried out in Austria and Central Europe). The manual also presents the new IWA Benchmarking Framework, which aims to harmonize the terms used to describe benchmarking and performance indicators practices in the water industry, guaranteeing a more fluent and efficient communication. This Manual of Best Practice is edited by the IWA Specialist Group on Benchmarking and Performance Assessment, and co-published by AWWA and IWA Publishing. Praise for Benchmarking Water Services: "The continual trend of conceptual to specifics throughout the book provides for an educational experience each time the book is either casually perused or carefully studied." "The authors (Cabrera, Haskins and Fritiz) diligently pursue the focus of improvement." "Benchmarking Water Services is an in depth and practical ‘must have’ guide for any utility currently engaged in or planning to develop a benchmarking process" - Gregory M. Baird (2012) Benchmarking: An International Journal 19:2. More information about the book can be found on the Water Wiki in an article written by the author: http://www.iwawaterwiki.org/xwiki/bin/view/Articles/TheNewIWABenchmarkingFramework A Spanish language version of this book is available as a free eBook: http://www.iwawaterwiki.org/xwiki/bin/view/Articles/eBookTitlesfromIWAPublishingFreetoDownload-Volume2#HBenchmarkingParaServiciosdeAgua

Glosario Del Banco Mundial

Author : World Bank
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 468 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Glosario Del Banco Mundial by : World Bank

Download or read book Glosario Del Banco Mundial written by World Bank and published by World Bank Publications. This book was released on 1996 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the World Bank has been revised and expanded by the Terminology Unit in the Languages Services Division of the World Bank in collaboration with the English, Spanish, and French Translation Sections. The Glossary is intended to assist the Bank's translators and interpreters, other Bank staff using French and Spanish in their work, and free-lance translator's and interpreters employed by the Bank. For this reason, the Glossary contains not only financial and economic terminology and terms relating to the Bank's procedures and practices, but also terms that frequently occur in Bank documents, and others for which the Bank has a preferred equivalent. Although many of these terms, relating to such fields as agriculture, education, energy, housing, law, technology, and transportation, could be found in other sources, they have been assembled here for ease of reference. A list of acronyms occurring frequently in Bank texts (the terms to which they refer being found in the Glossary) and a list of international, regional, and national organizations will be found at the end of the Glossary.

Value Chain Finance

Author : Lucian Peter Christoph Peppelenbos
Publisher : Kit Pub
ISBN 13 : 9789460220555
Total Pages : 0 pages
Book Rating : 4.2/5 (25 download)

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Book Synopsis Value Chain Finance by : Lucian Peter Christoph Peppelenbos

Download or read book Value Chain Finance written by Lucian Peter Christoph Peppelenbos and published by Kit Pub. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Chain Finance is a solution to such dilemmas.

Manual de consolidación contable y fiscal

Author :
Publisher :
ISBN 13 : 9788499548074
Total Pages : 0 pages
Book Rating : 4.5/5 (48 download)

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Book Synopsis Manual de consolidación contable y fiscal by :

Download or read book Manual de consolidación contable y fiscal written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

LEV

Author :
Publisher :
ISBN 13 :
Total Pages : 990 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis LEV by :

Download or read book LEV written by and published by . This book was released on 1999 with total page 990 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Conscious Capitalism, With a New Preface by the Authors

Author : John Mackey
Publisher : Harvard Business Review Press
ISBN 13 : 1625271751
Total Pages : 368 pages
Book Rating : 4.6/5 (252 download)

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Book Synopsis Conscious Capitalism, With a New Preface by the Authors by : John Mackey

Download or read book Conscious Capitalism, With a New Preface by the Authors written by John Mackey and published by Harvard Business Review Press. This book was released on 2014-01-07 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: The bestselling book, now with a new preface by the authors At once a bold defense and reimagining of capitalism and a blueprint for a new system for doing business, Conscious Capitalism is for anyone hoping to build a more cooperative, humane, and positive future. Whole Foods Market cofounder John Mackey and professor and Conscious Capitalism, Inc. cofounder Raj Sisodia argue that both business and capitalism are inherently good, and they use some of today’s best-known and most successful companies to illustrate their point. From Southwest Airlines, UPS, and Tata to Costco, Panera, Google, the Container Store, and Amazon, today’s organizations are creating value for all stakeholders—including customers, employees, suppliers, investors, society, and the environment. Read this book and you’ll better understand how four specific tenets—higher purpose, stakeholder integration, conscious leadership, and conscious culture and management—can help build strong businesses, move capitalism closer to its highest potential, and foster a more positive environment for all of us.

OECD Review of Agricultural Policies: Colombia 2015

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264227644
Total Pages : 282 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis OECD Review of Agricultural Policies: Colombia 2015 by : OECD

Download or read book OECD Review of Agricultural Policies: Colombia 2015 written by OECD and published by OECD Publishing. This book was released on 2015-04-27 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review assesses the performance of Colombian agriculture over the last two decades, evaluates Colombian agricultural policy reforms and provides recommendations to address key challenges in the future.

Child Friendly Schools Manual

Author :
Publisher : UNICEF
ISBN 13 : 9280643762
Total Pages : 244 pages
Book Rating : 4.2/5 (86 download)

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Book Synopsis Child Friendly Schools Manual by :

Download or read book Child Friendly Schools Manual written by and published by UNICEF. This book was released on 2009 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Child-Friendly Schools (CFS) Manual was developed during three-and-a-half years of continuous work, involving the United Nations Children's Fund education staff and specialists from partner agencies working on quality education. It benefits from fieldwork in 155 countries and territories, evaluations carried out by the Regional Offices and desk reviews conducted by headquarters in New York. The manual is a part of a total resource package that includes an e-learning package for capacity-building in the use of CFS models and a collection of field case studies to illustrate the state of the art in child-friendly schools in a variety of settings.

Entrepreneurship and Intrapreneurship in Social, Sustainable, and Economic Development

Author : Sebastian Aparicio
Publisher : MDPI
ISBN 13 : 3039437593
Total Pages : 304 pages
Book Rating : 4.0/5 (394 download)

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Book Synopsis Entrepreneurship and Intrapreneurship in Social, Sustainable, and Economic Development by : Sebastian Aparicio

Download or read book Entrepreneurship and Intrapreneurship in Social, Sustainable, and Economic Development written by Sebastian Aparicio and published by MDPI. This book was released on 2021-01-25 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Entrepreneurship and intrapreneurship have become a vehicle that offers solutions for social, environmental, and economic problems. Even though the level of entrepreneurial activity and its diversity have been motivated through public policies, social support has also played an important role in encouraging people to think of entrepreneurship as a desirable career choice. This book brings together analyses of those elements required for entrepreneurial and intrapreneurial intention and action, which ultimately become important leverages of development. Chapters highlight the importance of rural, urban, university, organizational, and family environments for a bunch of intentions and behaviors such as green, sport, social, corporate, innovative, traditional, and gender entrepreneurship. This entrepreneurial diversity is translated into higher development through the empowerment of women, environmental consciousness, and efficient production. Policymakers, scholars, and practitioners can find different examples and cases useful for decision-making, learning, and practice in this book.

Business Solutions for the Global Poor

Author : V. Kasturi Rangan
Publisher : Jossey-Bass
ISBN 13 :
Total Pages : 464 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Business Solutions for the Global Poor by : V. Kasturi Rangan

Download or read book Business Solutions for the Global Poor written by V. Kasturi Rangan and published by Jossey-Bass. This book was released on 2007 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: References: p.403-415.

Consolidacion de los estados financieros

Author : Soledad Moya Gutiérrez
Publisher : Editorial UOC
ISBN 13 : 8497886410
Total Pages : 379 pages
Book Rating : 4.4/5 (978 download)

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Book Synopsis Consolidacion de los estados financieros by : Soledad Moya Gutiérrez

Download or read book Consolidacion de los estados financieros written by Soledad Moya Gutiérrez and published by Editorial UOC. This book was released on 2012 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: La presente obra está dedicada a la consolidación de estados financieros. Recoge todo el proceso de consolidación, desde la definición del grupo de sociedades hasta la elaboración de los estados financieros consolidados, todo ello acompañado de abundantes ejemplos y casos resueltos. La consolidación es una técnica de gran relevancia para los usuarios de la información financiera ya que nos permite reflejar la situación patrimonial económica y financiera de los grupos de empresa como entidad económica. Para ello lo primero que hacemos es definir que sociedades forman parte del grupo y con que métodos se deben consolidar. Así, clasificamos las sociedades en dependientes, asociadas y/o multigrupo y determinamos si se consolidan por integración global, proporcional o por el procedimiento de puesta en equivalencia. A partir de ahí procederemos a eliminar los resultados que se hayan podido producir entre ellas para obtener, finalmente, la información consolidada. El manual incluye un caso global donde el lector podrá analizar el proceso integral de consolidación (homogeneizaciones, eliminaciones, hojas de trabajo y formulación de balance, cuenta de PyG y memoria)

VOLUNTARY GUIDELINES ON NATIONAL FOREST MONITORING

Author : Food and Agriculture Organization of the United Nations
Publisher : Food & Agriculture Org.
ISBN 13 : 9251096198
Total Pages : 76 pages
Book Rating : 4.2/5 (51 download)

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Book Synopsis VOLUNTARY GUIDELINES ON NATIONAL FOREST MONITORING by : Food and Agriculture Organization of the United Nations

Download or read book VOLUNTARY GUIDELINES ON NATIONAL FOREST MONITORING written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2018-06-27 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: National information needs on forests have grown considerably in recent years, evolving from forest area and growing stock information to key aspects of sustainable forest management, such as the role of forests in the conservation of biodiversity and the provision of other ecosystem services. More recently, information on changes in carbon stocks, socio-economic aspects including the contribution to livelihoods and poverty reduction, governance and broader land use issues has become critical for national planning.

Balance of Payments Manual

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 9781557753397
Total Pages : 208 pages
Book Rating : 4.7/5 (533 download)

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Book Synopsis Balance of Payments Manual by : International Monetary Fund

Download or read book Balance of Payments Manual written by International Monetary Fund and published by International Monetary Fund. This book was released on 2005-11-16 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth edition of Balance of Payments Manual, issued in 1993, presents revised and updated standards for concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics that reflect the widespread changes that have taken place in international transactions since the fouth edition was published in 1977. As the international standard, the Manual serves as a guide for IMF member countries that regularly report balance of payments data to the IMF. The Manual contains significantly expanded and restructured coverage of financial flows and stocks and international transactions in services. Harmonization with the System of National Accounts and other IMF statistical systems is also greatly increased. See also companion volumes, the Balance of Payments Compilation Guide and the Balance of Payments Textbook.