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Sumario Resumen - Economy
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Detalla los estados financieros de la empresa
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Economía de la empresa, 2.º Bachillerato9
Estados financieros
de la empresa y la
fiscalidad
empresarial
0
, 09 Estados financieros de la empresa
1. La información en la empresa
2. El patrimonio de la empresa
3. Los resultados de la empresa
4. El Plan General de Contabilidad
5. La fiscalidad empresarial
1 Índice
, 09 Estados financieros de la empresa
1. La información en la empresa
La contabilidad es la ciencia económica que estudia el patrimonio
empresarial, las normas y los fundamentos científicos en los que se basa el
registro de la información económica de la empresa.
Para que la información contable sea comparable y objetiva tiene que ser:
• Fiable • Relevante • Acorde con las normativas inter- • Expresada en una
nacionales y la legislación contable unidad de cuenta común
La contabilidad proporciona información económica a diferentes niveles y
tipos de usuarios en la empresa y en su entorno:
• Directivos • Propietarios • Trabajadores • Acreedores
• Inversores • Bancos • Administraciones públicas
2 Índice
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