La autora presenta una visión general de la contabilidad y su importancia, luego la ubica en el contexto internacional y, posteriormente, aborda temas en el contexto netamente local, antes de entrar en materias y conceptos propios de los procesos contables como son el registro de transacciones, libros contables y elaboración e interpretación de estados financieros. En esta segunda edición se han incluido dos capítulos para la mejor comprensión de dos temas importantes: planillas e instrumentos financieros.

The author explains the evolution of what a report has inside until it became into an Integrated Report, in response to the need of legitimacy of the companies. The International Integrated Report Council (IIRC), created in 2010, proposed a referential frame for identifying the information to be included in an Integrated Report in order to assess the capacity of an organization to create value and to obtain “organizational legitimacy”.

The author explains the evolution of what a report has inside until it became into an Integrated Report, in response to the need of legitimacy of the companies. The International Integrated Report Council (IIRC), created in 2010, proposed a referential frame for identifying the information to be included in an Integrated Report in order to assess the capacity of an organization to create value and to obtain “organizational legitimacy”.

The author explains the evolution of what a report has inside until it became into an Integrated Report, in response to the need of legitimacy of the companies. The International Integrated Report Council (IIRC), created in 2010, proposed a referential frame for identifying the information to be included in an Integrated Report in order to assess the capacity of an organization to create value and to obtain “organizational legitimacy”.