ETECSA’s Financial Statements along with the Governing Standards
Keywords:
IAS, IFRS, NICIF, Financial Status, Finances and Price Ministry, ETECSAAbstract
Accounting as science and technique of the financial and operational information that identifies measures, registers and communicates an organization economic information, currently requires mayor demands. Markets need quality and transparency in their financial information and Cuban companies are not out of this. In this sense, the IAS, the IFRS and the NCIF of the Finances and Prices Ministry have a main role. The author explains the way in which the norms fulfillment has influence ETECSA economic status.