Personalización y destino de la información contable
The juridical personality created by law, related with an organization, gives it subjectivity, proper patrimony and independence to acquire rights and to contract obligations. This gives self determination to its resources and can subtract it of the action of the personal creditors of the financial...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2011
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/98 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=98_oai |
| Aporte de: |
| Sumario: | The juridical personality created by law, related with an organization, gives it subjectivity, proper patrimony and independence to acquire rights and to contract obligations. This gives self determination to its resources and can subtract it of the action of the personal creditors of the financial providers. Accounting individualizes this capital and designs it as the owners” participation in the enterprise. At the same time it prove that every one of this entities has a common economic condition which consists in to procure, for its advancers, the best use of their contribution confided to its administration.. Also, that accounting products are the appropriate information to show periodically changes of their capital, stating the entrusted management results. |
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