Editorial
This writing comprises two aspects. Initially, a comment is presented on the current Colombian situation from the perspective of considering the role of the public accountant. Secondly, the publication in the Spanish language of the work entitled "Ecological rationality of historical costs and...
- Autores:
-
García, Nohora
- Tipo de recurso:
- Fecha de publicación:
- 2021
- Institución:
- Universidad Santo Tomás
- Repositorio:
- Repositorio Institucional USTA
- Idioma:
- spa
- OAI Identifier:
- oai:repository.usta.edu.co:11634/41325
- Palabra clave:
- Rights
- License
- Derechos de autor 2021 Revista Activos
| Summary: | This writing comprises two aspects. Initially, a comment is presented on the current Colombian situation from the perspective of considering the role of the public accountant. Secondly, the publication in the Spanish language of the work entitled "Ecological rationality of historical costs and conservatism" is introduced. This document, which has already become a space in the academic discussion in accounting, was published by the German professor Eduard Braun of the Clausthal Technological University in the Academic Journal Accounting, Economics and Law: A convivium in 2019. |
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