Vol. 2 No. 2 (2022): Volumen 2, Número 2, 2022

View Vol. 2 No. 2 (2022): Volumen 2, Número 2, 2022

Published: 2022-05-03

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Editorial

Editorial de Bienvenida

Alejandra Hidalgo

6-7
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Artículos

Incorporation of firms, associations and partnerships under Law 280 (2021) Myths and Realities.

Ariana Araúz

8-19
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Analysis of the evolution of the suitability of the Certified Public Accountant in the Republic of Panama.

Yoselyn Lizardo

20-32
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Analysis of potential conflicts in private companies that provide services to the state and the role of the accounting professional in the presentation of the financial information

Marcia Anton, Karina Chen, Elisa Yau, Felipe Zhong

33-50
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The economic cost of water and its repercussions in Panama

Ana Laura Toriz

51-66
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Index design for the optimization of the management and regulation of the permanent files of the accounting department, taking as reference to NIA 230

Pedro Esturain

67-80
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