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Structure des états financiers de l’Argentine et du Brésil

Structure des états financiers de l’Argentine et du Brésil

Alzira Elaine Melo Leal / Jeferson Luís Lopes Goularte / Jefferson Marçal Rocha

76,73 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Teoría general del derecho
ISBN:
9786208576301
76,73 €
IVA incluido
Disponible

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Compte tenu de l’intégration des pays du MERCOSUR par la signature du Traité d’Asunción, il est urgent que chaque pays s’efforce de résoudre les asymétries entre les entités qui élaborent les normes et les procédures comptables techniques et juridiques. Pour réaliser cette étude, les pays du MERCOSUR où la profession comptable est réglementée par la loi, à savoir l’Argentine et le Brésil, ont été pris en considération. L’objet de cette étude est la réglementation spécifique sur le concept, le contenu et la structure des états comptables en Argentine et au Brésil. L’objectif est de contribuer au processus d’harmonisation des normes et procédures comptables en présentant une proposition pour les états financiers argentins et brésiliens, dans l’intention de collaborer avec les entités commerciales opérant dans les pays étudiés.

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