Examinando por Materia "Contabilidad"

Mostrando 1 - 20 de 23
  • Publicación
    Acceso abierto
    Algunos 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 Jairo
    The 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
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    Acceso abierto
    Análisis contable, rol fundamental del contador en la toma de decisiones para las pymes
    (2018) García Álvarez, Alejandro; Cabrera Goéz, Álvaro David; Garcés Bolívar, Jhon Fredy
    Accounting 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
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    Acceso abierto
    Análisis de la implementación del estado de flujos de efectivo (NIC7) en la gestión contable de la empresa Leonisa S.A en Medellín
    (2012) Torres Muñoz, Diana Patricia; Zuluaga Idárraga, Juan Esteban; Cuartas Pareja, Sergio Danny; Escobar Aristizábal, Germán de Jesús
    El presente trabajo busca realizar un análisis de la implementación de la Nic 7; estado de flujos de efectivo en la empresa Leonisa S.A en la ciudad de Medellín, experiencias que han tenido otros países de Latinoamérica en la adopción de este modelo, como también marco jurídico, geográfico, ventajas y desventajas. Esta NIC tiene por objetivo exigir a las empresas que suministren información acerca de los movimientos históricos en el efectivo y los equivalentes del mismo a través de la presentación de un estado de flujos de efectivo, clasificados según que procedan de actividades de explotación, de inversión y de financiación.
  • Publicación
    Acceso abierto
    Análisis 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 Carlos
    The 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.
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    Acceso abierto
    La asesoría contable y sus herramientas como parte fundamental en las ideas de negocios
    (2017) Jaramillo Landé, Jorge Alexis; Restrepo Álvarez, Leonardo; Otálvaro Taborda, John Jairo; Patiño Chaverra, Nelson Augusto
    Accounting tools play an important role in the realization and strengthening of business ideas in future endeavors. In this sense this essay's main objective is to identify the importance of accounting in business ideas. the benefits of using the most important accounting tools in training related company, the current problems with entrepreneurs in seeking to formalize company arises. On the other hand the difficulty that the university of St. Bonaventure in providing appropriate work practices for your professional future is exposed. It is therefore concluded that the University of San Buenaventura must create an accounting and legal laboratory that develop practices to their students and solve social problems currently facing entrepreneurs of our country.
  • Artículo
    Acceso abierto
    Comprensión del fraude contable en la perspectiva de Lopes de Sá.
    (2018-12) Cruz Romero, Jenny Adriana; De Lima Moreno, Sarai Esther; Rueda Torres, Luz Angélica; Suárez Pineda, Jesús Alberto
    El trabajo se centra en la determinación de dos elementos críticos para la comprensión del fraude contable en la perspectiva de Lopes de Sá. Estos elementos son la hermenéutica y la filosofía moral, los cuales constituyen la metodología para la concepción de fraude contable, objeto de estudio del presente trabajo. Se argumenta que tales elementos son categorías de análisis cruciales para comprender, por una parte, desde la hermenéutica contable, la historia, la naturaleza y los tipos de fraude; por otra, desde la filosofía moral, la concepción de la corrupción como un problema cultural, al igual que la filosofía analítica del lenguaje y del neopatrimonialismo de Lopes de Sá. Todo ello en sus relaciones con el fraude contable. Se concluye que, para una mejor comprensión del fraude contable, es importante distinguir entre error y fraude.
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    Acceso abierto
    Deterioro en activos intangibles: aspectos teóricos y prácticos de los activos intangibles y su deterioro
    (2017) Castaño Franco, Linda Carolina; Zapata Valencia, Sebastián; Castro Álvarez, Jhon Fredy
    This article is centered on the NIC 38 topic of intangible assets, the NIC 36, section 27 chapter 2.34 of the detriment in value of the assets according to each group that belongs to the company to apply, to deepen in this, it is given a brief summary of some main concepts such as, definition of intangible assets, useful life, amortization, reasonable value, book amount, so much as from the local policy to the NIIF, all in order to finish the definition, application and accounting of the intangible assets and as a main focus of its detriment, as there is a lot of cases in which an intangible asset can present acceleration in its detriment or prolongation of its useful life for reasons that weren’t taken in account initially when measuring. It is going to be given a practical case to get a better understanding of how it should be applied this policy in Colombia
  • Publicación
    Acceso abierto
    Diferencias 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, Mauricio
    The 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
  • Publicación
    Acceso abierto
    Diseño de un manual de procedimientos contables para la fundación social Cristiana Siloé de la Ciudad de Cartagena
    (2016-02-25) Puello Salgado, Andrea Carolina; Urueta Montalván, José Gregorio; Vergara Arrieta, José Julio
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    Acceso abierto
    Gestión contable de la propiedad, planta y equipo bajo Normas Internacionales de Información Financiera (NIIF) en las pequeñas y medianas empresas colombianas
    (2018) Zapata Ruiz, Kevin Alejandro; Ortiz, Liliam Andrea; Balbín Tamayo, María Yaniced
    Abstract Nowadays in Colombia, the adoption of International Financial Reporting Standards [IFRS] represents an obligation for the small and medium-sized enterprises due to the law 1314 of 2009 established for the Congress of the Colombian Republic. This law wants that the financial reporting to present for every company, be similar with the international standards, which its purpose is that the information reflected in the financial statements be reliable and comprehensive; establishing processes of recognition, measurement, presentation and revelation of the financial information. The change of the norm brings with itself different modifications in the countable treatment, principally affecting the items of property, plant, and equipment; which generates for the companies a differentiable ratio between before the decree 2649 of 1993 and after that. The present article is a guide for the Colombian small and medium-sized enterprises [SMES], in what refers to the recognition, measurement, and presentation of information, in order to have a correct accounting management of the items of property, plant and equipment according to what have been established by the new normative framework; for which, has been done a description of the global context of seventeen section and the decree 2649 of 1993; an analysis of the most important changes that this international normative framework incorporates in Colombia under the decree 3022 of 2013, in relationship with the old accounting principles generally accepted in Colombia under the decree 2649 of 1993. Finally, setting as goal that the reader have a broad knowledge about accounting management through examples which facilitates the comprehension of recognition, measurement and valuation of assets represented in property, plant and equipment of SMES. Keywords: International Financial Reporting Standards [IFRS]; accounting principles generally accepted- APGA; Property, Plant, and Equipment; accounting management; IFRS to SMES; decree 269 of 1993; seventeen section; recognition; measurement; revelation; depreciation; deterioration.
  • Publicación
    Acceso abierto
    Guía de implementación de un departamento de control interno para las pymes de la ciudad de Medellín
    (2013) Giraldo Guisao, Ángela María; Río Marín, Evelin Ensueño del; Ramírez Giraldo, Jacqueline; Tabares Serna, Sigifredo
    El presente trabajo de grado fue enfocado a la realización de una guía de control interno para las pymes de la ciudad de Medellín, que les servirá a estas para el control de cada uno de los departamentos que la conformen. Se sabe que las PYMES es uno de los sectores propulsores de la economía nacional y por ende deben tener las suficientes bases para llevar un apropiado control de su proceso, que les permita identificar sus falencias y realizar las respectivas correcciones, esta guía orientara a las PYMES a la implementación del control interno principalmente en áreas como; ventas, compras, contabilidad, cuentas por cobrar y talento humano. Fue apoyada en libros, revistas, artículos, documentos, bases de datos, cibergrafías que hablaban del tema, y que fueron analizados bajo un enfoque cualitativo, con una investigación proyectiva que propone esta guía como propuesta para disminuir el riesgo y aumentar la funcionalidad de la empresa.
  • Publicación
    Acceso abierto
    Impacto en la adopción de las NIIF en Colombia
    (2019) Cardona González, Yessica Fernanda; Deossa Murillo, Yurany; Tamayo Álvarez, Kimberly Dahiana; Espinosa Cadavid, Dorian Alonso
    Convergence 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
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    Acceso abierto
    Impacto en las microempresas certificadas como grupo tres, si optan por implementar NIIF para PYMES
    (2018) Atehortúa Lopera, Richard Alexis; Murillo, Juan Pablo; Bedoya Marulanda, Sandra Patricia
    In order to standardize the accounting and financial information of Colombian companies and level it up with respect to international standards, it was decided in 2009 through Act 1314 to start managing accounting and financial information under the International Financial Reporting Standards (IFRS). To this end, the economic entities were divided into three groups, which vary depending on their income levels, wealth, and economic activity. For Colombia, groups 1, 2 and 3 were created. Group 1 is the one to which the large multinational companies and those listed on the stock market belong, then there are groups 2 and 3, which is where most of the companies in the economy belong. from the country. In order to implement these new standards, resources and knowledge are needed, in addition to analyzing factors such as the projection of the company and its medium and long-term objectives, therefore, not all companies that initially classify within group 3 are recommended to apply the standards since those projections and objectives could be limited
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    Acceso abierto
    Importancia de las áreas cuantitativas en las Ciencias Empresariales de la Universidad de San Buenaventura
    (2019) Zora Bermúdez, Daniela; Vargas Guarín, Sebastián; López Valencia, José David; Guerra Villa, Cesar Augusto
    The present work aims to identify the importance of quantitative areas in the occurrence of each person, however, will develop arguments where the relevance of quantitative areas and how they influence the professional development of both undergraduate and graduate students is demonstrated. postgraduate in the Faculty of Business Sciences of the University of San Buenaventura. Based on a background which facilitates the understanding of why quantitative areas represent a considerable percentage of the country's economic development, and professional development for those who access careers such as: Public Accounting, International Business, Business Administration, among others in where quantitative knowledge represents a considerable part of professional growth. Therefore, after the presentation of the background, the justification is given, in which it is intended to make the reader aware of the focus and scope of the investigation, with the objective of a more complete understanding of why it was developed and defined. only to the University of San Buenaventura. And finally the presentation of some conclusions and recommendations on the developed topic
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    Acceso abierto
    Importancia del estado de flujos de efectivo en los colegios privados de la localidad industrial de la bahía en Cartagena
    (2018-10-28) Pedrozo Moncaris, Iván Darío; Gallego Robledo, Angélica María; Serpa Ávila, Ilver
    El presente proyecto de investigación procura realizar un análisis del estado flujos de efectivo utilizando como base los indicadores financieros para la toma de decisiones de los colegios privados de la Localidad Industrial de la Bahía en Cartagena, teniendo en cuenta que es un tema que despierta cierta controversia en cuanto a si es favorable o beneficiosa la realización de este estado financiero para las instituciones educativas. Este trabajo brindará información para identificar el estado actual en el que se encuentran las instituciones, en la cual se plasman las diferentes actividades que presenta este estado financiero, sin dejar a un lado la reflexión acerca del impacto que ha provocado para los colegios privados el lograr familiarizarse con la adopción de las NIIF y el hecho de no seguir trabajando solo con la contabilidad fiscal. Así mismo, los propósitos de esta investigación consisten, caracterizar la estructura organizacional en cuanto al manejo del estado de flujos de efectivo en las instituciones; contextualizar la metodología del EFE acorde con las particularidades de los colegios privados, además se pretende plantear indicadores de análisis del EFE que ayude a la correcta toma de decisiones por parte de los colegios privados de la Localidad Industrial de la Bahía en Cartagena.
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    Acceso abierto
    Impuesto diferido: evolución y procedimiento del impuesto diferido
    (2017) Sepúlveda Guzmán, Deimar Leandro; Sepúlveda, Maria Elizabeth; González Calle, Alexandra; Patiño Chaverra, Nelson Augusto
    In 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.
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    Acceso abierto
    Metodología para la implementación de la gestión para resultados en el desarrollo en las entidades del Estado Colombiano – GPRD
    (2018) Merchán Morales, Darlyn Esteban; Álvarez Grajales, Norma Elizabeth
    This text sets out the procedure to be followed when implementing the Management for Development Results - MfDR, as well as its components that are organized in a procedural manner stage by stage, concluding in the achievement of a previously projected result and that by rigorously following each phase of the MfDR methodology is fully achieved and according to the results obtained improves the quality of life of citizens, generating individually and in groups a satisfactory environment and with the help of citizen participation, better results are achieved; Since a fundamental factor in MfDR is the promotion of participatory democracy among citizens, and in this way the best agreement is reached between the government and the governed to optimize public resources and their administration, as well as the results obtained when the resources of the Colombian State are invested in a cautious manner
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    Acceso abierto
    Prácticas contables en las pequeñas empresas de Bello
    (2017) Gómez Quiceno, Andrea; Noreña Quintero, Luis Fernando
    This 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
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    Acceso abierto
    Propuesta 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 Andrés
    To 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.
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    Acceso abierto
    Reincorporación al balance de los activos fijos depreciados que continúan siendo utilizados en la producción de las pymes industriales
    (2012) Cano Sánchez, Ruby Alejandra; Cardona López, Yasmith; Quintero Quintero, Yuri Alberto; Sierra Marín, Angélica María; Pareja Suárez, Erika Yuliana; Restrepo Medina, Liliana Patricia
    Hasta la fecha, la mayoría de empresas solo se limitan a contabilizar el ingreso del activo, depreciarlo de acuerdo a la norma fiscal puesto que a través de la depreciación, se distribuye el costo total del activo a lo largo de su vida útil, asignando una parte de su costo a cada periodo fiscal para efectos de disminución del valor histórico y de las implicaciones que allí se generan en materia tributaria; descuidando en cierta forma la realidad. Vale la pena mencionar que las cuentas de valorización y de orden, pretenden en cierta medida, mostrar un panorama real de los activos que se encuentran casi o totalmente depreciados. Pero ¿qué sucedería si a los activos se les diera otro tratamiento en vez de depreciarlos totalmente. O por lo menos que esta se haga cada periodo basada en el estado actual del bien y no como resultado de la aplicación de una fórmula establecida? ¿Podría ayudar a que los estados financieros no se vean afectados debido a esta disminución de valor la cual es contable más no real?