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Normas alternativas para la preparación de información contable de PyMEs: análisis de las principales diferencias e impacto en las decisiones de los propietarios

  • Rondi, Gustavo R.
  • Casal, María del Carmen
  • Galante, Marcelo Javier
  • Gómez, Melisa
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    Al momento de decidir la normativa a aplicar en materia de medición del patrimonio, determinación de resultados y exposición de información contable, las PYMEs se encuentran en nuestro país con un amplio abanico de opciones, siendo que cualquiera de ellas puede ser elegida, y dando lugar, en determinadas cuestiones, a mediciones diferentes. Es propósito de este trabajo analizar algunas situaciones para las cuales las normas susceptibles de ser aplicadas por una PYME admiten soluciones distintas y las implicancias que se generan a partir de ellas.

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    Paper provided by Centro de Documentación, Facultad de Ciencias Económicas y Sociales, Universidad Nacional de Mar del Plata in its series Nülan. Deposited Documents with number 1946.

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    Date of creation: Nov 2013
    Date of revision:
    Handle: RePEc:nmp:nuland:1946
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