Vol. 20 No. 1 (2023)

Presentación / Presentation

Presentation

Fernando Gutiérrez Hidalgo

I - III
- PDF (Español (España))
- PDF
DOI: https://doi.org/10.26784/issn.1886-1881.20.1.8288

Artículos Doctrinales / Doctrinal Articles

The Municipal accounting reform in Portugal by Costa Cabral and its impact in the 19th Century (1842-1900)

Fernando de Sousa, Fernanda Alberto, Cristina Góis, Fátima Conde, Maria da Conceiçao Marques, Miguel Lira

1-30
- PDF (Inglés) (Español (España))
DOI: https://doi.org/10.26784/issn.1886-1881.20.1.7816
‘Going concern’ assumption and ‘liquidation’ assumption. The contribution of economia aziendale in historical perspective

Giuseppe Galassi

31-44
- PDF (Inglés) (Español (España))
DOI: https://doi.org/10.26784/issn.1886-1881.20.1.7922
A parallelisism between the teaching of accounting and the development of the accounting profession in Portugal - 20th and 21st centuries

Adriana F. G. Cunha, Helena I. B. Saraiva

45 - 73
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DOI: https://doi.org/10.26784/issn.1886-1881.20.1.8035
Study of the brotherhood of ex-combatants of the Blue Division of the Balearic Islands through its accounting documentation (1955-1970)

María Llompart Bibiloni, David Pons Florit

74 - 103
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DOI: https://doi.org/10.26784/issn.1886-1881.20.1.8036
Analysis of the use of current accounting terminology in The Quixote

Andrés Navarro Galera

104 - 127
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DOI: https://doi.org/10.26784/issn.1886-1881.20.1.8203
Russian Accounting Society of Mutual Assistance. History of the Academic Society of Accountants

Viatcheslav Sokolov, Svetlana Karelskaia, Ekaterina Zuga

128 - 152
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DOI: https://doi.org/10.26784/issn.1886-1881.20.1.8225
The Change in accounting at the University of Coimbra (1772) during the illustrated reforms

Liliana Emanuela Alves Ferreira

153 - 192
- PDF (Português (Portugal))
DOI: https://doi.org/10.26784/issn.1886-1881.20.1.8226

Noticias de Archivos / News from Archives

Library of José María González Ferrando

Fernando Gutiérrez Hidalgo

193 - 194
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- PDF
DOI: https://doi.org/10.26784/issn.1886-1881.20.1.8289

Obituario / Obituary

Esteban Hernández Esteve

Fernando Gutiérrez Hidalgo

195 - 197
- PDF (Español (España))
- PDF
DOI: https://doi.org/10.26784/issn.1886-1881.20.1.8290

Crónicas / Chronicles

La Creación de AECA y sus primeros 20 años de actividad (1979-1999)

Leandro Cañibano Calvo

198 - 222
- PDF (Español (España))
DOI: https://doi.org/10.26784/issn.1886-1881.20.1.8291

Noticias / News

News and next conferences

Fernando Gutiérrez Hidalgo

223 - 229
- PDF (Español (España))
- PDF
DOI: https://doi.org/10.26784/issn.1886-1881.20.1.8292

Presentación / Presentation

Presentation

Artículos Doctrinales / Doctrinal Articles

The Municipal accounting reform in Portugal by Costa Cabral and its impact in the 19th Century (1842-1900)

‘Going concern’ assumption and ‘liquidation’ assumption. The contribution of economia aziendale in historical perspective

A parallelisism between the teaching of accounting and the development of the accounting profession in Portugal - 20th and 21st centuries

Study of the brotherhood of ex-combatants of the Blue Division of the Balearic Islands through its accounting documentation (1955-1970)

Analysis of the use of current accounting terminology in The Quixote

Russian Accounting Society of Mutual Assistance. History of the Academic Society of Accountants

The Change in accounting at the University of Coimbra (1772) during the illustrated reforms

Noticias de Archivos / News from Archives

Library of José María González Ferrando

Obituario / Obituary

Esteban Hernández Esteve

Crónicas / Chronicles

La Creación de AECA y sus primeros 20 años de actividad (1979-1999)

Noticias / News

News and next conferences

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