Browsing by Author "Pendiente DTG"
Now showing items 1-9 of 9
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Diferencias entre la NIC 39 y la NIIF 9 con relación a las pérdidas por deterioro
The objective of this essay is to show the difference between the two standards with respect to one topic in particular, which is the impairment of financial instruments, since this was one of the relevant changes. changes. ... -
Efectos de implementar el tratamiento de cartera establecido por las NIIF en las insituciones de salud de cuarto nivel en Bogotá
The process of implementation of the international regulatory framework for the treatment of financial information by entities had a direct effect on the recognition criteria established in the accounting policies of the ... -
La ética profesional en el desempeño de la carrera contable caso práctico en la sanciones dadas por la junta central de contadores en el año 2016
The present work is a descriptive analysis based on the analysis of the traits of ethics that aims to examine the causes that lead to the occurrence of actions against the ethical principles contemplated in the Code of ... -
El fraude Financiero – Realidad Mundial
Fraud is the ghost with which every company, whether small, medium or large, must always live exposed, far from disappearing this crime, it seems that this scourge is gaining strength, this can be seen in national and ... -
Impacto en las pymes con la implementación de las NIIF con relación a la propiedad, planta y equipo
The accounting and financial environment is constantly changing, therefore, the main objective to carry out the convergence of Colombian accounting standards to the International Financial Reporting Standards (IFRS) is to ... -
Impacto financiero cuando se utiliza modelo de valor razonable como modelo de medición posterior para las propiedades de inversión
With the appearance, at the accounting level of "investment properties", those assets that being classified as property, plant and equipment and that generate income, force us to separate from that group those that during ... -
Juicio Profesional del Auditor con respecto al Control Interno, un reto para los contadores públicos en Colombia
It is proposed to give clarity on the role of the Public Accountant who works as an auditor in any company or assignment that is assigned, analyzing the internal control process and the inconsistencies that may affect the ... -
Plan de negocio para la comercializadora de repuestos y accesorios automotrices de marcas Volkswagen, Audi, Seat y Škoda, en la ciudad de Bogotá.
With the development of the business plan is intended to meet the demand for automotive parts and accessories for Volkswagen, Audi, Seat and Skoda brands in the city of Bogota. We have qualified personnel who are willing ... -
¿Puede la auditoria comunicativa enunciada por la NIA 701 disminuir los fraudes financieros?
The audit report was previously presented as a simple requirement to fulfill the purpose of the audit process. At present, the current regulations on the subject are too general and make the work performed by the auditor ...
