¿Representa la expresión Patrimonio Neto como rubro de los Estados Contables, lo que realmente quiere representar?
DOI:
https://doi.org/10.55444/2451.7321..v39.n1.3876Keywords:
patrimonio netoAbstract
El objetivo de este trabajo es señalar la ambigua utilización de la expresión patrimonio neto como rubro del balance general en a literatura y práctica contable de los países Continentales Europeos, (incluyendo dentro de estos a los países Latinoamericanos), aspecto éste que no se observa en los países Anglo Sajones.
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Copyright (c) 2003 Norberto García
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