En este trabajo se realiza un análisis de la relación que hay entre los IFRS y la jerarquía de lo razonable, expresada ésta en términos de seguridad jurídica, seguridad razonable y certeza más allá de toda duda razonable.
Si le interesa el texto completo, puede descargarlo en PDF haciendo clic aquí: Aseguramiento Abril 2012
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