Abstract

MARCOLINI, Silvina  and  RAMIREZ, María del Carmen Rodríguez de. Subordinación, cooperación y coordinación entre empresas: relaciones para generar información contable. SaberEs [online]. 2013, vol.5, n.1, pp.00-00. ISSN 1852-4418.

Different theoretical perspectives about clustering entrepreneur characterization, allows us to identify ways of linking between companies in it. When that group becomes in an accounting subject for doctrine, prepare consolidated information by two concepts: entity and owners. International accounting standards has developed some rules about reporting entity. Link between theory, doctrine and standards show us that when two or more companies make a group with an equity interest or not between them, is an accounting entity and will be a reporting entity if there are information users generated by it.

Keywords : Accounting subject; Reporting entity; users.

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