000			01284nam a2200241 4500
001			00000000000000002931
003			DO-SdBDB
005			20230312185510.0
008			010101s20002000uk a fr 001 0 eng d
020			_a0761966064
040			_aDO-SdBDB _bspa _cDO-SdBDB
041			_aeng
043			_ae-uk
050			_aHF 5681 .B2 .R87 2000
100			_aRutherford, Brian A.
245			_aAn introduction to modern financial reporting theory / _cBrian A. Rutherford.
260			_aLondon : _bPaul Chapman publishing, _c2000.
300			_axi, 179 páginas : _bilustraciones a blanco y negro ; _c24 cm.
490			_aAccounting and finance series
505	0	0	_aSeries editor's preface, vi -- _tPreface, viii -- _tPronouncements cited, x -- _t1. The Role of Financial Reporting Theory, 1 -- _t2. The Objective of Financial Statements, 13 -- _t3. Qualitative Characteristics of Financial Information, 31 -- _t4. Elements of Financial Statements 1: Assets, 59 -- _t5. Elements of Financial Statements II: Liabilities, 104 -- _t6. Elements of Financial Statements III: Other Elements, 119 -- _t7. Recognition, 137 -- _t8. Measurement, 153 -- _t9. Presentation of Financial Information, 160 -- _t10. The Reporting Entity, 170 -- _tIndex, 175.
650			_aEstados financieros.
942			_cCG
999			_c63344 _d63344