期刊名称：Cuadernos de Ciencias Económicas y Empresariales
印刷版ISSN：0211-4356
出版年度：2008
卷号：2008
期号：54
出版社：Universidad de Málaga
摘要：This paper makes an analysis of the treatment that the new accounting standards,
gathered in the General Chart of Accounts 2008 grants stocks in order to adapt to
international regulation represented by the International Accounting Standards. To do
that, we compare the General Chart of Accounts 1990, as well as the pronouncements
of issuers of accounting standards, such as the ICAC, ACAA and the IASB, with the
current regulation.
关键词：General Chart of Accounts 2008, stocks, acquisition price, cost
of production.
