Examinando por Materia "Thesaurus"
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- PublicaciónAcceso abiertoRelación 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 AugustoWith 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.
- PublicaciónAcceso abiertoTrazabilidad del ciclo contable entre el tesauro y las taxonomías fiscales, gerenciales y NIIF de la empresa Inversiones Visom, bajo el programa CGUNO(Universidad de San Buenaventura, 2015) Collazos Montoya, Daniela; Jiménez Varela, Miguel Ángel; Rincón Soto, Carlos AugustoObtaining indicators of the IFRS taxonomies, fiscal, management and output of accounting information system of the company VISOM, is directly related to the configured accounting thesaurus in CGUNO software, this traceability between the thesaurus and taxonomy will be made explicit with the intends to offer quality in the understanding and standardization of the process of reporting. Its scope is included in the disclosure of the traceability of quantitative indicators, information is collected and recovered the chart of accounts of the organization.