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UNIVERSITY NATIONAL DE CRDOBAFACULTAD DE LENGUASINTRODUCCIN À la TRADUCING FINANCIER AII: TEXTS CONSTABLES Y FINANCIERS Manual Track II Mara Dolores Bestowal Leana Lamina Gave Junior 2020Introduccin
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Textos contables y financieros refer to accounting and financial documents that record and report the financial activities and position of an organization.
Entities that are legally required to maintain accounting records, including corporations, partnerships, and some sole proprietorships, are required to file textos contables y financieros.
To fill out textos contables y financieros, one must follow the relevant accounting standards and regulations, providing accurate financial data, including income, expenses, assets, and liabilities.
The purpose of textos contables y financieros is to provide a clear and structured record of an entity's financial performance and position for stakeholders, including tax authorities, investors, and management.
Information that must be reported includes the entity's income statement, balance sheet, cash flow statement, and notes to the financial statements, detailing significant accounting policies and additional data.
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