2. Publicaciones

URI permanente para esta comunidadhttps://hdl.handle.net/20.500.12640/4068

Las publicaciones de ESAN reúnen una variedad de materiales académicos y prácticos que abarcan áreas fundamentales como la administración, economía, negocios, entre otros. Con enfoque en la formación y el desarrollo profesional, estas obras buscan contribuir al conocimiento y la innovación en diversas disciplinas; asimismo, proporciona información relevante y actualizada para la comunidad académica y empresarial en el ámbito local e internacional

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2013 - 20202

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Tema: search.filters.subject.Interpretación

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Mostrando 1 - 2 de 2
  • Miniatura
    ÍtemSolo Metadatos
    Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
    (Universidad ESAN. ESAN Ediciones, 2013-06-30) Bozkurt, Orhan; İslamoğlu, Mehmet; Öz, Yaşar
    Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in finance. Before 2000, in the case of a preference between IFRS & US GAAP regarding which should be internationally accepted uniform set of application, world public opinion used to accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as a reference. This study contains evaluations related to the results of research on the thoughts & perceptions of the professionals interested in accounting and auditing about application and development of international financial reporting standards as national financial reporting standards. As a result of the research, it was determined that those interested in accounting and auditing see significant advantages in the application of IFRS. Accountants and auditors think that in case IFRS is applied, comprehensibility and reliability of financial statements shall increase, at the same time accounting frauds shall decrease.
  • Miniatura
    ÍtemSolo Metadatos
    Una aproximación al acto cambiario desde la teoría del negocio jurídico
    (Universidad ESAN, 2020-06-27) Da Giau Roose, Piero
    The general principles of law are a worldview or aspiration that generate guidelines that go beyond the creative work of positive law, covering not only the act generator of the legal norm but also the mechanisms of interpretation and legal integration. However, each area of law is ruled by special principles that are its own and that generate individual characteristics that make them independent. This article seeks to relate the rules that govern the legal transactions with those that deal with the exchange law, trying to demonstrate the singularities inherent in this special area of law, we will start from a historical perspective and culminate in the normative and jurisprudential demonstration, reinforced by dogmatic in both fields of legal knowledge.