Normas de Información Financiera (Financial Information Standards). A set of legal standards or recommendations from private entities that regulate the presentation of financial statements and the calculation of their magnitudes. In Spain, in addition to the General Accounting Plan, there are the Accounting Principles of the AECA. Worldwide, notable organizations include the International Accounting Standards Committee (IASC), the US Financial Accounting Standards Board (FASB), and the guidelines of the European Union.
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