Accounting, Edición 56

Initial Recognition of Biological Assets

By: Rosa María Athié
ITAM

To hear the term “biological assets” we automatically imagine a living being, like cells, microorganisms, insects, animals or plants. In the field of accounting, we will focus on the management of agricultural activities.

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Accounting, Edición 56

Training Public Accountants To Be Successful

By: Ana María Díaz y Virginia Kalis
ITAM

The figure of the public accountant has always been indispensable. However, globalization has resulted in greater operational complexity and an undeniable need to meet international standards.

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Accounting, Edición 56

Regulations and Code of Ethics in Accounting Practice, an Inseparable Pair

By: María Candelas
ITAM

Since the beginning of the 21st century, globalization has had a major impact on financial information regulations worldwide. There were profound changes in the issuing bodies, from their name to their form of organization and their processes for issuing standards to develop objective, reliable and transparent financial reporting.

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