principios de contabilidad generalmente aceptados - definition

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principios de contabilidad generalmente aceptados - definition



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Diccionario LID de Empresa y Economía, LID Editorial Empresarial, Madrid

principios de contabilidad generalmente aceptados



     Economía.
     Conjunto de normas legales o recomendaciones de entidades privadas que regulan la presentación de los estados financieros y el cálculo de sus magnitudes. En España, además del Plan General de Contabilidad, están los Principios Contables de la AECA. A nivel mundial destacan el IASC (International Accounting Standards Committee el norteamericano FASB (Financial Accounting Standards Board y las directrices de la CEE.



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