Examinando por Materia "Accounting"
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- PublicaciónAcceso abiertoAlgunos aspectos críticos sobre el proceso de convergencia a normas internacionales de información financiera [NIIF] para pymes en Colombia(2019) Córdoba Rodríguez, Jorge Alberto; Ríos Yepes, John JairoThe objective of this work is to elucidate some critical aspects that have been evidenced by the process of convergence to international financial reporting standards [IFRS] for SMEs in Colombia, taking into account as a frame of reference Law 1314 2009 and its regulatory decrees. as an object of research SMEs because they are the ones that make up the bulk of the Colombian economy, and therefore require their greatest importance because they are called to carry out this process of convergence in the terms established in these laws and decrees. An analysis is also carried out on the best known implementation methodology proposals, as an example we find convergence, harmonization. Adaptation and adoption, with the aim of defining what can be the best methodology to apply in our country taking into account the economic, social and political environment, it is also necessary to differentiate each of these environments in the understanding that they are very different in each one of the countries that have implemented IFRS
- PublicaciónAcceso abiertoAnálisis contable, rol fundamental del contador en la toma de decisiones para las pymes(2018) García Álvarez, Alejandro; Cabrera Goéz, Álvaro David; Garcés Bolívar, Jhon FredyAccounting as a control system and accounting analysis becomes a fundamental aspect for all types of organizations to improve their structural performance and their management of accounting information, the purpose of this research is to determine and know the perception of new accountants Some SMEs (microenterprises), accounting for managing tools that the work environment demands and that facilitate the analysis of information, and the importance of the same for the teaching of accounting in the current times. It will also help to identify if for today's companies it is necessary or vital to implement mechanisms of accounting analysis by doing an optimal job and allowing a better and faster reading of these same finances, which are required so that SMEs do not limit themselves to What the "law" asks them and that the accountant does not just do what the businessman asks for
- PublicaciónAcceso abiertoAnálisis de la metodología para la presentación de estados financieros: Aplicabilidad desde las Normas internacionales de información Financiera para pequeñas y medianas empresas(2017) Ramírez López, Astrid Maritza; Londoño Aguirre, Daniel; Toro Ríos, Henry de Jesús; Delgado Suárez, Juan CarlosThe purpose of the present investigation is to provide a relevant analysis of the methodology proposed by international financial reporting standards (IFRS) and what they will bring to small and medium-sized enterprises through the presentation and analysis of their financial statements. Information on accounting policies and their importance at the time of implementing the standards will be disclosed, as well as their contribution to construct financial statements with truthful and relevant information, as well as the influence of the fair value that, as a posterior measurement, A reality to the state of the company and the valuation of its assets, it gives solid information to the partners and a more secure decision making.
- PublicaciónAcceso abiertoCriptomonedas : tratamiento contable y su avance regulatorio en los países de la Alianza del Pacifico(2021) Del Campo Bustamante, Sandra Patricia; Cardona Montoya, Juan CamiloThis research paper's main objective is the accounting procedure and what are the regulatory advances in countries belonging to the Alliance of the Pacific, these are Colombia, Chile, Mexico and, Peru. A qualitative documental type of methodology was used to make this determination. Literature was consulted and the result was that currently in these countries cryptocurrency does not have a set of clear and defined accounting procedures and rules to be regulated. Even though some countries present important advance, like Mexico, are more advanced in this aspect than other countries; it is evident that this topic generates a lot of uncertainty, and states are still reticent to recognize them in their economy because for them this type of currency does not fulfill the characteristics of a mainstream currency. Even though there are a lot of benefits to cryptocurrency, the fact that it is not regulated by laws affects the financial stability of consumers who use them because it is no secret the risk that they face is very high.
- PublicaciónAcceso abiertoDiferencias entre la Contabilidad tradicional del sector público vs las Normas Internacionales de Contabilidad del sector público en Colombia con proyecciones de impacto de este sector(2018) Avendaño Martínez, Juliana; Rivera Chaverra, Mateo; Suárez Ramos, Manuela; Zapata Montoya, MauricioThe conversion of International Accounting Standards to Colombian Standards is a subject that has undergone a major change in the accounting sector due to the new procedures required by the IASC, that explains than only 10% of Colombia companies have implemented international accounting rules for 2016, and it is understood that in the same year all Colombian companies would have adopted those standards. Most of enterprises that adopted this measure are those classified as PLENAS. Which represents only 10 per cent of Colombian economy, all the rest, 90 per cent are companies classified as PYMES (Portfolio 2006) that are in the conversion process for this year. Public sector in Colombia included in the Colombian standard has been treated in a different manner in front of private sector what explains the existence of a plan of accounts for the public sector, a public accounting system, and special regulations for this sector, since in the administration of public resources the demand and control of accounting information is greater than accounting in the private sector, Both the public sector has a challenge to the international .regulations since there is little time for adoption and the same rules regarding the transparency and integrity of accounting information must be preserved
- PublicaciónAcceso abiertoLa formación integral del contador público colombiano desde la expectativa internacional: un análisis a partir de los estándares de educación IES(Universidad de San Buenaventura, 2012-01) Suárez Henao, Angie Vanessa; Contreras Patiño, Ingrith VivianaLa contaduría ha sido una profesión importante para el aseguramiento y control de la información económica y financiera, asunto vital para cualquier sociedad. Facilita la planificación micro y macroeconómica, promueve la creación y colocación eficiente de capitales y hace posible el correcto funcionamiento de las instituciones y unidades económicas. El contador juega un papel importante en la toma de decisiones de los entes económicos y cuenta con amplia confianza social y normativa. En Colombia, según la Ley 43 de 1990, el contador público da fe pública, cuestión que simboliza la confianza total de su palabra sobre su trabajo. El mundo empresarial está experimentando cambios drásticos en la forma de hacer negocios, motivo por el cual el profesional contable debe tener formación integral global. Colombia se encuentra actualmente en convergencia con las normas internacionales de contabilidad, auditoría y aseguramiento (NIC/NIIF; NAI-NIA) y, en este sentido, los procesos educativos son vitales en la implantación de las normas internacionales. A nivel mundial, dichos procesos están planteados por los IES (estándares internacionales de educación), promulgados por la Federación Internacional de Contadores (IFAC) y nacen de la necesidad de formar profesionales competentes, hábiles y experimentados, capaces de actuar de forma ética.
- PublicaciónAcceso abiertoImpacto en la adopción de las NIIF en Colombia(2019) Cardona González, Yessica Fernanda; Deossa Murillo, Yurany; Tamayo Álvarez, Kimberly Dahiana; Espinosa Cadavid, Dorian AlonsoConvergence is the participation of two or more events that influence the same point of view, in this case of having a universal language leads to the implementation of International Financial Reporting Standards (IFRS), also known by its acronym in English (IFRS) International Financial Reporting Standard, which are largely influenced by different agreements or free trade agreements where there is greater access to financial information at the global level. For this reason, it is essential to standardize information and accounting language for the preparation of the different reports and real interpretations of business situations, to improve their financial function, improvements in accounting policies, and to be efficient with the presentation of financial statements. in a unified and transparent way. Colombia currently has fifteen free trade agreements which are in different countries such as Mexico, Chile, the United States, Canada, Cuba, the European Union, Korea and other commercial alliances in the country, in order to strengthen the economic integration at the regional level, opening of markets for goods and services, programming and liberalization of tariffs, and trade financing; Colombian companies perform the standardization of accounting information to unify the concepts, allowing investors to make decisions and open new business alliances. The adoption of IFRS in Colombia has been marked by different challenges at the structural, and perhaps operational, level. It is important to warn entrepreneurs, public accountants and managers about the real challenges that organizations must face with the adoption and implementation of International Financial Reporting Standards and to offer a tentative interpretation of the impacts that this convergence generates on Colombian companies
- PublicaciónAcceso abiertoImpuesto diferido: evolución y procedimiento del impuesto diferido(2017) Sepúlveda Guzmán, Deimar Leandro; Sepúlveda, Maria Elizabeth; González Calle, Alexandra; Patiño Chaverra, Nelson AugustoIn dealing with the issue regarding deferred tax, it is based on deepening the management of the evolution, procedures and advantages that companies obtain when applying this tax, but not only must take into account the above, another important point is the difference between the Local and international accounting standards. By going deeper into the above issues, one can identify the great role that accountants have in applying the deferred tax in companies, and in this way help to reflect the economic and financial reality of the economic entity, more now with the adoption of New accounting and financial standards that are based on the global, and are thus far from the tax rules of each country. This research study gives as a result know differentiate and compare the tax deferred from the national standard as an international standard, clarifying the inequalities that can be found by applying the tax parameters, this tax to be mandatorily under the international standards for the company's own benefit.
- PublicaciónAcceso abiertoPrácticas contables en las pequeñas empresas de Bello(2017) Gómez Quiceno, Andrea; Noreña Quintero, Luis FernandoThis research work “Accounting practices in the pymes of Bello” were done because we are interested that the pymes know, manage and diagnose its little company becoming bigger and keep it in the market. The use of financial information can help shaping and developing one integration in everything areas of its company, showing numerical results which show the company managements and thereby could take a better decision. According what we propose in this investigative work, the accounting provide valuable input to know more a bought the company and move on whit the numbers that not get solved just with established legal parameters, but involving one right articulation and integration of all processes, departments and managements of the company. These strategies are fundamental for the company knows its weaknesses and strengths in the market or niche where is set
- PublicaciónAcceso abiertoPropuesta de lineamiento de contabilidad gerencial y fiscal para las distribuidoras de abarrotes, sector plaza del municipio de Bello(2016) Alzate Sánchez, Laura Alejandra; Vásquez Higuita, Cristian Camilo; Suárez Cardona, Johnnatan AndrésTo be an adjustment in business between the entity and its environment, between production and the market, they should go to management accounting. Markets distribution companies’ grocery must have an accounting system that serves as a guide in its strategic direction, therefore, we believe it is important to seek ways to improve trade competitiveness distributors grocery in the town of beautiful setting a guideline management, accounting and tax. Thus, this work will be developed from the following points: first, the state management of grocery distributors will be reviewed. Second, the current accounting model will be analyzed, establishing the shortcomings or gaps from fiscally and managerially. Finally, a proposal for guidelines to increase their competitiveness and economic growth.