Consolidation comptable

Consolidation comptable

Abel Sarduy Quintanilla / Yusimy Rodríguez Morales

60,20 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
ISBN:
9786208813673
60,20 €
IVA incluido
Disponible
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Cet article étudie le processus de consolidation de l’information financière dans les entreprises cubaines à comptabilité décentralisée vers les UEB habilitées à présenter les états financiers et à distribuer les bénéfices. Il s’appuie sur une analyse théorique et historico-logique de la réglementation applicable et établit les bases générales d’une procédure efficace de conception du processus de consolidation afin d’accroître la fiabilité et l’objectivité des informations qui en résultent.

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