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Cuentas de Orden
(2016-01-01)
Accounting not only are balance sheet accounts and income statement account, there is also another group of accounts denominated memorandum accounts. The aim of this presentation is to provide general aspects of memorandum ...
Accounting demonstrations of political parties as an instrument for the effective transparency and accountability in the eligibility of electoral accounts
(Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración, 2020-07-01)
This article aims to present the importance of the accounting evidence in responsibility and transparency of the political parties’ accounts, especially in relation to the accountability of the use of the resources of the ...
Report on the activities of the working group on national accounts
(ECLAC, 2009-08-04)
Report on the activities of the working group on national accounts
(ECLAC, 2007-11-26)
Report of the working group on national accounts
(ECLAC, 2012-06-29)
Report on the activities of the working group on national accounts
(ECLAC, 2008-10-08)
Accounting regulation and regulation of accounting: theories and the Brazilian case of convergence to IFRS
(SSRN, 2008)
The convergence process of national accounting practices into international standards requires significant changes on accounting regulation. Brazil has many examples of that: the creation of the Brazilian Accounting Standards ...
Accountability behind closed doors?: legislator power and voting procedures
(2010)
Accountability is important as a means of punishing wrongdoers, improving public confidence in the political system, and deterring potential lawbreakers. But to what extent is the likelihood of accountability an outcome ...
Estados contables de los partidos políticos como instrumento para la efectiva transparencia y accountability en la rendición de cuentas electoralesAccounting demonstrations of political parties as an instrument for the effective transparency and accountability in the eligibility of electoral accounts
(Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración, 2020-07-01)
Este artículo tiene como fin presentar la importancia de la evidencia contable en la responsabilidad y transparencia de las cuentas de los partidos políticos, sobre todo en relación a la rendición de cuentas de la utilización ...