SUBORDINATION, COOPERATION AND COORDINATION BETWEEN COMPANIES: RELATIONS TO GENERATE ACCOUNTING INFORMATION

被引：0
|
作者：
Marcolini, Silvina [1 ]
del Carmen Rodriguez de Ramirez, Maria [2 ]
机构：
[1] Univ Nacl Rosario, Fac Ciencias Econ & Estadist, Escuela Contabilidad, Inst Invest Teor & Aplicadas, Rosario, Santa Fe, Argentina
[2] Univ Buenos Aires, Fac Ciencias Econ, Buenos Aires, DF, Argentina
来源：
SABERES | 2013年 / 05期
关键词：
Accounting subject; Reporting entity; users;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Different theoretical perspectives about clustering entrepreneur characterization, allows us to identify ways of linking between companies in it. When that group becomes in an accounting subject for doctrine, prepare consolidated information by two concepts: entity and owners. International accounting standards has developed some rules about reporting entity. Link between theory, doctrine and standards show us that when two or more companies make a group with an equity interest or not between them, is an accounting entity and will be a reporting entity if there are information users generated by it.
引用
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页码：3 / 21
页数：19
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