Contaduría Pública

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  • Ítem
    Una propuesta de control interno en el área de inventarios para la empresa industrias metálicas y desarrollos indemetal con enfoque a una visión financiera
    (Fundación Universitaria Los Libertadores. Sede Bogotá., ) Ortega González, Andrea Liceth; Velázquez, Erika Viviana; Pendiente DT
    The small problems that most of the commercial Pymes and the company have to work Metal Industries and Indemetal developments are that they are companies that do not have a control type, at present the economic conditions force the companies that have everything under control, This control is only formulated by large companies that already have the money inflows and outflows of any type of economic movement, but in reality what is clear is that the companies that are created today have a purpose and that is to generate profits and liquidity , but it can also be controlled to meet the objectives.
  • Ítem
    ¿Por qué la sección 13 de las NIIF Para PYMES elimina el método de valoración UEPS?
    (Fundación Universitaria Los Libertadores. Sede Bogotá., ) Cristancho Higuera, Andres Felipe; Henríquez Rodríguez, Cristian David; Pendiente DT
    Economic and political changes led Colombia to the adoption of Law 1314 in 2009, which speaks of international financial reporting standards (hereinafter IFRS), a process of convergence which has been carried since that date to bring accounting more attached to real facts, all to go hand in hand with globalized markets and to understand the information in a general way. Section 13 of inventories enters with a great change such as the elimination of the least used valuation method in Colombia which is the last in first out method (hereinafter UEPS), this now with a great justification; which is to present an accounting more attached to reality, therefore this method should be eliminated because in a certain way the companies with this method undervalued their inventory.
  • Ítem
    Juicio Profesional del Auditor con respecto al Control Interno, un reto para los contadores públicos en Colombia
    (Fundación Universitaria Los Libertadores. Sede Bogotá., ) Reyes León, Darcy Marylin; Rodríguez Aguirre, Lina María; Pendiente DTG
    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 decision making in the administration, management and other directives, because based on the report given by the professional they define the course of the company, for this reason it is important to maintain the premise of an adequate behavior, based on ethical principles, in order to perform a job that offers reasonable security, likewise to maintain as a starting point a professional judgment that inspires confidence, it is from this perspective that highlights the importance of continuous updating in current regulations for each of the professionals in the field; also a recognition is given to the International Standards on Auditing, hereinafter (ISA), reflecting on how this information is used and how the implementation process has been handled in Colombia in order to identify its importance, which represents a great challenge for professionals in terms of application; It is clear that in Colombian society there are many control deficiencies which do not allow the auditor's principles to be respected, for this reason it is necessary a change of perspective in Colombia in relation to fraud and material misstatements and especially to the application of the rules as professionals of Public Accounting and give priority to the fundamental and most important principle that we have, the public faith.
  • Ítem
    El fraude Financiero – Realidad Mundial
    (Fundación Universitaria Los Libertadores. Sede Bogotá., ) Bautista Realpe, Marlon Antonio; Pendiente DTG
    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 international news reports, where this crime has been growing becoming one of the biggest global threats to all companies. It does not make exception of countries, it can even lead to a worldwide financial collapse, as it has happened before in cases that we will see later, it will be evident that despite the efforts made by the different authorities to eradicate or control this crime, the effect has been the opposite, with concern is seen the strengthening of fraud. It may be true what some businessman said at the time of his capture "corruption is inherent to the human being", this may be the root of the daily growth of this scourge worldwide, but not everything is bad, this same fact has generated stronger strategies, effective measures, more thorough controls, in companies and countries waging a battle against this crime. But what drives a person or a group of people to become fraudsters? The reasons can be diverse, we will show some examples in the development of this work of the different fields of fraud and the movement of their fraudsters.
  • Ítem
    Impacto financiero cuando se utiliza modelo de valor razonable como modelo de medición posterior para las propiedades de inversión
    (Fundación Universitaria Los Libertadores. Sede Bogotá., ) Campos López, Karen Alexandra; Urrego Alvarado, Omar Yamid; Pendiente DTG
    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 the fiscal year create some kind of profitability, the calculation of the fair value for this type of assets, generally increases its value, being the value that was in books, lower than the new valuation, thus generating an adjustment that directly affects the financial situation. Now, the purpose of this document is to analyze how the implementation of the fair value model in investment properties impacts the financial situation of a company, emphasizing the adjustment generated at the accounting level, seeking to differentiate the type of impact that may occur, depending on the approach we are working with, in other words, the impact may be at the operational or financial level, being the financial the most important for the company.