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Kontabilitate plan orokor berriaren kontzeptu-esparrua

Author

Listed:
  • Aldazabal Etxeberria, Miren Edurne

Abstract

[EU] Kontabilitate Plan Orokorrak aldaketa sakon bat izan du. Aldaketa horien artean lehena, kontabilitatearen oinarria den Kontzeptu-Esparrua da. Kontabilitatearen Kontzeptu-Esparruak, kontabilitatearen oinarriak ezartzen ditu. Bertan adierazten dira kontabilitatearen helburua zein den, hori lortzeko betebeharrak, printzipioak, osagaiak eta erregistro eta balioespen irizpideak. Lehen zati hau ondo ulertzen ez bada, kontabilitateak zentzurik ez daukala esan genezake.

Suggested Citation

  • Aldazabal Etxeberria, Miren Edurne, 2007. "Kontabilitate plan orokor berriaren kontzeptu-esparrua," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
    • Handle: RePEc:ehu:rdadme:9919
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    File URL: https://addi.ehu.es/handle/10810/9919
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