Given that the tax information provided by companies in their Annual Accounts is a key factor in providing a reliable image of themselves, it is essential for them to submit this information in accordance with the standards of the General Accounting Plan, as well as providing additional...

English Abstract: The municipalities of the Commonwealth of Puerto Rico are eligible to receive funds from the federal government of the United States. This study presents a descriptive discussion of the federal funding received by these municipalities during fiscal years 2005 to 2009. The...

Spanish Abstract: La presente investigación pretende analizar la manera en que las empresas del Cantón Milagro, provincia del Guayas – Ecuador, emplean lo establecido en el Marco Conceptual de las International Financial Reporting Standards (IFRS); su relevancia radica en el uso del...