Estandarización de políticas contables para las ESAL grupo III (propiedad horizontal)

Abstract

For the elaboration of the present monograph, a conceptual investigation and review of the very origins of the notion of normativity was carried out, which governs the ESAL (Horizontal Property), in order to implement the accounting policies, addressing topics of interest , as the role that all interested users occupy within it, and how the professional must respond comprehensively to the requirements established in the Normative Framework NIF for the ESAL (Horizontal Property), in this way, the organizational structure would be strengthened of the Horizontal Properties. The writing seeks to contribute to the debate to all interested parties to glimpse the possible future results in the application of accounting policies.