Análisis del Sistema de Información SEC95 bajo una metodología contable

We try to study National Accounting System from an accounting point of view in this paper. The last System of National Account by Europena Union (EAS95) uses conceptual topics that it permits its study from accounting approach. We are going to use a logical deductive schedule - typical from conceptu...

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Detalles Bibliográficos
Autores: Molina, Guillermo J. Sierra, López, José Ángel Pérez, Atoche, Teresa Duarte
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2009
País:Brasil
Institución:Faculdade Cenecista de Campo Largo (FACECLA)
Repositorio:Revista Eletrônica de Ciência Administrativa
Idioma:portugués
OAI Identifier:oai:periodicosibepes.org.br:article/421
Acceso en línea:http://www.periodicosibepes.org.br/index.php/recadm/article/view/421
Access Level:acceso abierto
Palabra clave:National Accounting; Conceptual Framework; ESA95
Contabilidad Nacional; Marco Conceptual; SEC95
Descripción
Sumario:We try to study National Accounting System from an accounting point of view in this paper. The last System of National Account by Europena Union (EAS95) uses conceptual topics that it permits its study from accounting approach. We are going to use a logical deductive schedule - typical from conceptual framework - to obtain interesting conclusions.