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Araceli Mora Enguídanos on Muck Rack

Araceli Mora Enguídanos

As seen in: Dialnet - Universidad de La Rioja
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Articles

Contabilización de una contraprestación variable desde la perspectiva del comprador

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By Horacio Sánchez, Araceli Mora Enguídanos, Molina Sánchez
| Dialnet - Universidad de La Rioja
La contabilización de una contraprestación variable desde la perspectiva del comprador es un tema complejo que no está resuelto a nivel internacional.
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The use of “public interest” and “public good” as a rationale for corporate reporting in the European Union

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By Begoña Giner Inchausti, Paloma Merello Giménez, Araceli Mora Enguídanos
| Dialnet - Universidad de La Rioja
This study examines the use and evolution of “public interest” and “public good” notions in corporate reporting regulation in the European Union from 2000 to 2024. We aim to trace how the implicit meaning of these terms has shifted over time, employing two complementary approaches. First, by considering all documents related to corporate reporting issued by the European Commission, we show a change in the context in which these terms are used.
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La contabilidad en el mundo: ¿un instrumento para reflejar la realidad económica o para cambiarla?

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By Begoña Giner Inchausti, Araceli Mora Enguídanos, Giner Inchausti, Mora Enguídanos
| Dialnet - Universidad de La Rioja
La contabilidad en el mundo: ¿un instrumento para reflejar la realidad económica o para cambiarla? Begoña Giner [1] ; Araceli Mora [1] [1] Universidad de Valencia Localización: Economistas, ISSN 0212-4386, N 183, 2024, págs. 38-47 Idioma: español Títulos paralelos: Accounting in the world.: An instrument to reflect economic reality or to change it?
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