Manual de consolidación contable y fiscal


Book Description

Aborda detalladamente las operaciones contables y la formulación de cuentas consolidadas de acuerdo con la nueva regulación del Real Decreto 1159/2010. Explica los requisitos, ajustes, operaciones y gestión de las declaraciones del régimen especial de consolidación fiscal, incluyendo numerosos casos prácticos y selección de doctrina y jurisprudencia. Conozca en profundidad las cuentas consolidadas desde la vertiente contable y fiscal, es, sin duda, un valor añadido importante en el profesional y el estudioso del tema, que lo ayuda a desarrollar más eficazmente su labor y a tener un activo profesional fácilmente evaluable y apreciado por agentes externos. Dispondrá de 189 casos prácticos que tanto en parte contable como en la fiscal ejemplifican de manera didáctica y “pegada” a la realidad los comentarios de los autores. Se incorporan al texto una selección de las consultas de la Dirección General de Tributos, de las resoluciones del Tribunal Económico Administrativo Central e incluso sentencias de los tribunales de lo contencioso-administrativo cuyos fallos y resoluciones poseen un alto valor para la cuestión tratada. Una obra especializada y específica adaptada a la nueva legislación contable en materia de formulación de cuentas anuales consolidadas, establecida por el Real Decreto 1159/2010, de 17 de septiembre. Además, el manual incorpora un anexo normativo con los textos legales actualizados de las principales normas fiscales y contables que regulan el régimen de la consolidación.




Transnational Accounting


Book Description

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.







Glosario Del Banco Mundial


Book Description

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.










Innovations in Governmental Accounting


Book Description

New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.




Consolidación contable y fiscal


Book Description




Balance of Payments Manual


Book Description

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.