La crisis del concepto prudencia a causa del tránsito de las normas nacionales austriacas de información financiera a las normas internacionales1
Prudence concept crisis because of transition of austrian national financial information norms to international financial reporting standards
Michael Matthias Reeh
Universidad de Economía y Negocios de Viena
Nelson Andrés Molina Roa
Universidad de La Salle
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