Browsing Núm. 84 (2023) by Subject "Estados financieros"
Now showing items 1-2 of 2
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Los estados financieros y la información financiera en el gobierno de la sociedad anónima
(Pontificia Universidad Católica del PerúPE, 2023-12-29)The purpose of this paper is basically to give a study about the notions of ‘financial information’ and ‘financial statements’ from a corporate legal and accounting perspective. It includes definitions,&nb ... -
Gestando en zona de insolvencia: deberes del directorio ante situaciones de pérdida
(Pontificia Universidad Católica del PerúPE, 2023-12-29)The functions performed by the Board of Directors are delimited by the diligence and loyalty duties it maintains with the company. However, this delimitation is developed on the basis of the normal operation of the ...