Examinando por Materia "Convergence"
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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 de los costos y gastos de implementación de normas internacionales sobre información financiera en las pymes de ingeniería y construcción del municipio de Medellín(2016) Castañeda Rivera, Laura Vanesa; Vélez Tamayo, Julián MauricioIn recent years, the majority of companies of different sectors of the country are preparing for the convergence process to Accounting Reporting Standards to become more competitive at international level, to make comparisons with others organizations or to be in the vanguard on economic and financial matters. The companies of engineer and construction of the Medellin city of the group two also be included in this implementation and it requires the investment to this end for the consultation, training, installing software and others costs of this process.
- PublicaciónAcceso abiertoAnálisis del cambio en el estado de situación financiera de apertura (ESFA) de la empresa Talento Humano en salud Sindicato de Gremio Tahus, por la convergencia a las Normas Internacionales de Información Financiera (NIIF) en Colombia(2015) Rúa Blandón, Mónica María; López Ángel, Juan CarlosThis paper aims to study the change presented in the Statement of Financial Position Opening (ESFA) Company Talento Humano en salud Sindicato de Gremio Tahus, the convergence to the International Financial Reporting Standards (IFRS), as indicated by current regulations which requires companies to converge their financial information according to requirements of the Law 1314 of 2009. To meet this objective a quantitative research with an analytical design is used, using the direct analysis of the IFRS opening balance sheet in comparison with the balance of the company under Colombian rule to December 31, 2014, as a technique for collecting information, in turn analyze what were the changes presented in the liquidity and indebtedness of the company by means of comparative financial indicators.
- PublicaciónAcceso abiertoÉtica para la gente: transmisión de conceptos de conciencia social a través de dinámicas transmedia(Universidad de San Buenaventura, 2014) Espinosa Gaviria, Luis Miguel; Restrepo Imery, Alejandro; Bolívar Gómez, Darío FernandoThis project seeks to bring concepts and ideas about ethics, good life, values and social awareness to the people, through methods and differents forms of communication. For the development of this project, a series of investigations about media and new media were developed, but the main dynamic is based on transmedia storytelling and the use of different elements within the narrative world. To form the narrative world, a number of media that can be integrated together were created. The elements are: a character, a mobile app, a Twitter account, an infographic, a web blog, a t-‐shirts series and a mural proposal. Also, this document presents another elements that may be constructed in the future to complement, expand and enrich the present universe.
- PublicaciónAcceso abiertoLa incidencia de los rubros de los activos intangibles en el estado de la situación financiera y estado de resultados de las empresas productoras del sector farmacéutico en la ciudad de Cali, por la implementación de los Estándares Internacionales de Contabilidad NIC 38(Universidad de San Buenaventura, 2013) López Marín, Diana Milena; Marín España, Ricardo; Rincón Soto, Carlos AugustoWith the following work seeks to understand the impact of the items of the intangible assets in the state of the financial status and the status of result in the producing companies of the pharmaceutical sector in the Cali City with the implementation of international accounting standard IAS 38.