Tratamiento contable de los sitios web, ¿estamos los contadores suficientemente informados?

Accountants need to recognize properly, considering IFRS criterions, Web sites used by most of nowadays organizations. This paper is about an exhausted analysis made on SIC 32 related specifically with accounting treatment of Web sites. The objective persuaded is to combine information technology co...

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Guardado en:
Detalles Bibliográficos
Autor principal: Scavone, Graciela
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2011
Materias:
SIC 32
Sitios
Web
TI
NIIF
Interpretation
Web site
IT
IFRS
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/18
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=18_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
Descripción
Sumario:Accountants need to recognize properly, considering IFRS criterions, Web sites used by most of nowadays organizations. This paper is about an exhausted analysis made on SIC 32 related specifically with accounting treatment of Web sites. The objective persuaded is to combine information technology concepts with accounting regulation in order to enhanced accounting profession by fructifying debating; continue formation, and exchanging ideas among peers.

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