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1. EL ULTIMATE BENEFICIAL OWNER (UBO) O BENEFICIARIO FINAL.

Author

Corea, Alberto

Subjects
MONEY laundering, TAX evasion, SUFFRAGE, BENEFICIARIES
Abstract

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2024

2. Principales DECISIONES de las deliberaciones de los órganos emisores de normas e interpretaciones de la Fundación de Normas Internacionales de Información Financiera (NIIF) en el mes de diciembre de 2023.

Author

Molina Sánchez, Horacio

Subjects
MEETINGS, INTERNATIONAL Financial Reporting Standards, TAXONOMY, DISCLOSURE, SUSTAINABILITY, ACCOUNTING standards, STANDARDS, DISCUSSION, FINANCIAL statements, FINANCIAL disclosure
Abstract

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2024

3. Las normas de elaboración de INFORMACIÓN sobre sostenibilidad, armonización internacional o enredo global.

Author

del Olmo Casalderrey, Jaime and López Corrales, Francisco J.

Subjects
SUSTAINABLE development reporting, STAKEHOLDERS, COMPARABILITY (Accounting), FISCAL year, STANDARDS, UNIFORMITY, SUSTAINABILITY, LEGISLATIVE bodies
Abstract

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2024