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Vol. 13 No. 25 (2016)
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
PDF
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
PDF (Español (España))
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
PDF (Español (España))
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
PDF (Español (España))
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
PDF (Español (España))
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
PDF (Español (España))
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
PDF (Español (España))
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
PDF (Español (España))
DOI:
https://doi.org/10.26784/issn.1886-1881.v13i25.264
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