by VV.AA · AECA · tapa blanda · ISBN 9788489959903
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«Límites de la información de sostenibilidad: entidad, devengo y materialidad» is the accounting and sustainability document by VV.AA., published by AECA.
The document analyses how organisations must delimit the sustainability information they disclose, based on the entity, accrual and materiality. It offers guidance to preparers and participants of organisations to choose which contents to include, with accounting and corporate social responsibility criteria.
Published by AECA in 2012, in paperback, with 72 pages and text in Spanish. Part of the Documentos AECA collection, Corporate Social Responsibility series, number 02.
For preparers of sustainability information and participants of organisations, with application in accounting and corporate social responsibility.
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