TRANSLATION OF INTRODUCTION

We use the financial term to refer to institutions, people, operations, documents, reports, related to the collection and use of the money.
The basic characteristics of financial accounting are:
Accountability reports to third parties on the movement of the company.
The financial statements report on the general configuration and operation of the company.
The accounting should be necessarily.
It is based on current costs or replacement.
It provides relevant, accurate and comparable information to various stakeholders for decision-making.

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