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What is Commercial Code and Accounting Principles about?

The document discusses the commercial code and aspects inherent to accounting. Briefly: 1) The commercial code is a set of rules that regulate commercial relations and emerged during the Enlightenment to organize commercial activity; 2) The aspects inherent to accounting include the chart of accounts, accounting standards, and International Financial Reporting Standards that establish the requirements for the preparation of financial statements.

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ScribdTranslations

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EN