¿Proporciona la normativa contable española para organizaciones no gubernamentales el marco conceptual idóneo para la presentación de información económico financiera transparente? Similitudes y diferencias con la normativa internacional aplicada por las 20 ONG más importantes del mundo
[Do Spanish accounting standards for NGOs provide an ideal framework for the presentation of transparent financial report? Similarities and differences with international standars applied by the 20 most important NGOs in the world]
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DOI: 10.5209/REVE.60736
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Keywords
Calidad de la información contable; Relevancia y fiabilidad; Marco conceptual; ONG; Organizaciones sin ánimo de lucro; Transparencia; Comunicación.;All these keywords.
JEL classification:
- L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
- M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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