• Deterioro del valor de los activos en época de crisis 

      Bustos Prieto, Javier Oswaldo (Ciencias Económicas y Administrativas - Contaduría Pública, 2014-01-30)
      The Global accounting standardization going around the International Accounting Standards and Financial Reporting - IAS and IFRS; imposes the tendency to valuation of assets at fair or market value, as opposed to historical ...