IDEAS home Printed from https://ideas.repec.org/a/rcf/wpaper/v4y2006i1p57-60.html
   My bibliography  Save this article

Divulgación: Asociativismo Privado e Información Contable. Proyecto CAI+D

Author

Listed:
  • Ma. Luz Casabianca

    (Facultad de Ciencias Económicas, UNL. Facultad de Ciencias Jurídicas y Sociales, UNL.)

Abstract

La información contable de entidades solidarias debe ser transparente y estar organizada de manera que su mera exposición ponga en evidencia tal condición. A ello se une la trascendencia de la información complementaria en los estados contables que contiene datos esenciales, donde le contenido es más importante que la forma y que puede resultar insuficiente para los asociados, terceros y organismos de control. La manipulación contable como el caso Parmalat -Italía, diciembre de 2003- o la quiebra de Enron -Estados Unidos, diciembre de 2001- alteraron la confianza en los objetivos sociales de la información contable. Conviene proteger al asociativismo, advirtiendo que se maquillan cuentas con Contabilidad Creativa sin desobedecer las disposiciones normativas, lo cual beneficia un sector en detrimento de otro.

Suggested Citation

  • Ma. Luz Casabianca, 2006. "Divulgación: Asociativismo Privado e Información Contable. Proyecto CAI+D," Ciencias Económicas, Facultad de Ciencias Económicas UNL, vol. 4(1), pages 57-60, June.
    • Handle: RePEc:rcf:wpaper:v:4:y:2006:i:1:p:57-60
    DOI: https://doi.org/10.14409/ce.v1i4.1092
    as

    Download full text from publisher

    File URL: https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/1092/1679
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.14409/ce.v1i4.1092?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rcf:wpaper:v:4:y:2006:i:1:p:57-60. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Laura Rabasedas (email available below). General contact details of provider: https://edirc.repec.org/data/feunlar.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.