Análisis de la información previsional y cualitativa

  1. García Benau, María Antonia
  2. Monterrey Mayoral, Juan Antonio
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 1997

Volumen: 0

Número: 0

Páginas: 125-166

Tipo: Artículo

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

This work is a descriptive study of the accounting information analysis on a prospective and qualitative basis. We study the audit report, the off-balance-sheet information, contingencies, prospective information, voluntary disclosure, the segmental information, and information about macroeconomics and industry conditions, from our several years' teaching experience, of financial statements analysis.