Examinando por Materia "Contabilidad financiera - Normas"

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    Acceso abierto
    Relación de los datos del tesauro hacia la elaboración de la taxonomía contable cuantitativa IFRS para pyme, fiscal y gerencial, bajo el programa Siigo pyme en la empresa Comerlat Pharmaceutical S.A.S.
    (Universidad de San Buenaventura, 2015) Álvarez Pérez, Lady Marcela; Berdugo Martínez, Alfredo David; Rincón Soto, Carlos Augusto
    With the purpose of reducing the problems regarding incomplete or contaminated information during the transfer of data, a relation of traceability has been established between the chart of accounts and IFRS for SMEs, fiscal, and management taxonomies (reports). This research is a case study where data has been collected from a real company in order to design the applicability of the model. Traceability enables to resolve different problems that exist in the production of accounting information. As a result, ambiguities and asymmetries of information are reduced, and the algorithms that participate in the elaboration of taxonomical indicators are specified.