Examinando por Materia "International standards"
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- PublicaciónAcceso abiertoLos estándares internacionales de reparación en los juzgados especializados de restitución de tierras del circuito de Cali, período 2014-2016(Universidad de San Buenaventura, 2017) Astaiza Ortiz, María Paula; Prado Ceballos, Stephany; Rúa Delgado, Carlos FelipeLaw 1448 of 2011 or land restitution law is 6 years from its promulgation, so it is necessary to analyze how it has been applied and how the Land restitution judges have established mechanisms to operate international standards of integral reparation, for which the judgments pronounced by them in Valle del Cauca in the years 2014-2016 were studied. It was found that in most of the sentences more than 5 measures were ordered tending to recognize the victim's status and to return them to a state similar to the one they had when the victimizing acts took place.
- 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 abiertoLos recursos naturales como un elemento potencial en la revolución de la contabilidad(Universidad de San Buenaventura, 2012-01) Arias Rosero, David Alberto; Urquijo Patiño, MayronEn este escrito se discutirá el impacto de un nuevo segmento la contabilidad (el cual puede ser muy prometedor) en esta disciplina, a saber: las formas para controlar, medir y valorar los recursos naturales bien sea a través de métodos de reconocido valor técnico o de procesos de aceptable generalidad, como las indicaciones de la Norma Internacional de Contabilidad (NIC) 41-Agricultura, los precios de mercancías regulados por los mercados nacionales y extranjeros de commodities y el proceso que atravesó la contabilidad ambiental.