Vol. 13 No. 25 (2016)

View Vol. 13 No. 25 (2016)

Published: 2023-02-09

Presentación / Presentation

Presentation

Fernando Gutiérrez Hidalgo

2-7
- PDF (Español (España))
DOI: https://doi.org/10.26784/issn.1886-1881.v13i25.259

Artículos Doctrinales / Doctrinal Articles

Comprehensive income, entity theory or entity concept? a diplomatic compromise in financial reporting

Marco Angelo Marinoni, Andrea Cilloni

8-19
- PDF (Italiano)
DOI: https://doi.org/10.26784/issn.1886-1881.v13i25.261
Speculative science ("fairy tale science") in physics, cosmology, and economics

Richard Mattessich, Giuseppe Galassi

20-34
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DOI: https://doi.org/10.26784/issn.1886-1881.v13i25.251
The control of the Finance Minister of West Indies the Marquis of Ensenada, the accounting and the treasuries of spanish america (1743-1754)

Anne Dubet

35-64
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DOI: https://doi.org/10.26784/issn.1886-1881.v13i25.252
Disentailment in the parish institution the Parish of San Sebastian, Agüimes Town, XVI-XIX Centuries

Mercedes Calvo Cruz, Candelaria Castro Pérez, Sonia Granado Suárez

65-90
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DOI: https://doi.org/10.26784/issn.1886-1881.v13i25.253
List of the first portuguese graduated accountants (1759-1763: Lisbon School of Commerce)

91-111
- PDF (Português (Portugal))
On the italian debate concerning "Economia Aziendale" the recent discovery of a manuscript by Emilio Ravenna (1930)

112-136
- PDF
Collection of revenues, accounting control and execution of expenses the combined reforms of tobacco income and General Treasury in the 18th century Spanish

Sergio Solbes Ferri

137-160
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DOI: https://doi.org/10.26784/issn.1886-1881.v13i25.256

Noticias de Archivos / News from Archives

Words of thanks from Esteban Hernández for the tribute he received at the X Encuentro de Historia de la Contabilidad held in Las Palmas de Gran Canaria on 13 and 14 October 2016.

Esteban Hernández Esteve

163-169
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DOI: https://doi.org/10.26784/issn.1886-1881.v13i25.262

Comentarios Bibliográficos / Bibliographic Comments

Commentary on the book: Resgate da Memoria Contabil nos Estados, Conselho Federal de Contabilidade, Brasília: CFC, 2016.

José Rafael Zaá Méndez

161-162
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DOI: https://doi.org/10.26784/issn.1886-1881.v13i25.257

Obituario / Obituary

Death of José María González Ferrando, dean of current scholars of accounting history in Spain.

Esteban Hernández Esteve

170-172
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DOI: https://doi.org/10.26784/issn.1886-1881.v13i25.263

Noticias / News

Project and information on the Pacioli Congress 2017 in commemoration of the 500th anniversary of the death of Luca Pacioli, to be held in Sansepolcro, Perugia, Urbino and Florence, from 14 to 17 June 2017.

Fernando Gutiérrez Hidalgo

173-176
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DOI: https://doi.org/10.26784/issn.1886-1881.v13i25.264