Listar UJI: Trabajos académicos por autoría "df1156f8-29de-4722-8451-613a2c54cb86"
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The international harmonization towards the accounting model of the IASB: main differences between the IFRS and the Spanish general accounting plan
Durá Berbís, Elena Universitat Jaume I (2017-11-14)The globalization of the economy, due to the existence of accounting diversity, has led to the process of harmonization. Accounting models should be harmonized to reduce this diversity between countries, this way they ...