marc d’informació financera aplicable

Auditoria

• ca
  marc d’informació financera aplicable
• es
  marco de información financiera aplicable
• en
  applicable financial reporting framework
• fr
  référentiel comptable applicable
• norma ISA 200
• The financial reporting framework adopted by management and, where appropriate, those charged with governance in the preparation of the financial statements that is acceptable in view of the nature of the entity and the objective of the financial statements, or that is required by law or regulation.