| 000 | 01102nab a22002657c 4500 | ||
|---|---|---|---|
| 999 |
_c146472 _d146472 |
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| 003 | ES-MaIEF | ||
| 005 | 20220927174935.0 | ||
| 007 | ta | ||
| 008 | 220927t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aHoopes, Jeffrey L. _960433 |
|
| 245 | 1 | 0 |
_aNonstandard financial accounting _bnon-GAAP reporting and implications for pillar 2 _c by Jeffrey L. Hoopes and Deborah Schanz |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this article, the authors explain nonstandard financial reporting, including how and why businesses use it, and examine its implications for the OECD’s pillar 2 proposal. | ||
| 650 | 4 |
_aSISTEMA FINANCIERO _948436 |
|
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_aCONTABILIDAD _940740 |
|
| 650 | 4 |
_aEMPRESAS _943504 |
|
| 650 | 4 |
_aTIPO MÍNIMO GLOBAL _967681 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 |
_aSchanz, Deborah _958259 |
||
| 773 | 0 |
_9168032 _oOP 138-Bis/2022/107/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 8, August 22, 2022, p. 901-905 |
|
| 942 | _cART | ||