Examinando por Materia "Qualities"
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- PublicaciónAcceso abiertoCaracterísticas cualitativas de la información contable presentada bajo estándares internacionales a la luz de la teoría de la comunicación(2018) Vélez Rivera, Daniela; Patiño Chaverra, Nelson AugustoLaw 1314 of 2009 regulates the principles, norms and qualitative characteristics that the accounting and financial information of the natural or legal persons that are obliged to keep accounts in Colombia must have; this law contains different decrees in which the technical regulatory framework for the preparers of the information and preparation of the financial statements and their respective notes is established, where the preparer must be objective and neutral at the time of selecting and presenting the information, so that the data is not distorted for or against users. What is sought is to influence the decision-making of users, but from objective and truthful informatio