Contaduría Pública
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Una propuesta de control interno en el área de inventarios para la empresa industrias metálicas y desarrollos indemetal con enfoque a una visión financiera
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 ... -
¿Por qué la sección 13 de las NIIF Para PYMES elimina el método de valoración UEPS?
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 ... -
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 ... -
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 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 ... -
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 ... -
¿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 ... -
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 ... -
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. ... -
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 juicio profesional del Auditor en el control y aseguramiento de la información contable
The purpose of the research is to evaluate the application of the auditor's professional judgment regarding the handling of accounting documentation, taking into account that the professional who fulfills the position of ... -
Consecuencias de la actividad empresarial sobre la calidad ambiental el río Bogotá
The Bogotá River is one of the rivers in the department of Cundinamarca, in central Colombia. It is the main river channel of the Bogotá savanna. It is not navigable or mighty. It empties into the Magdalena, which empties ... -
Implementación de los sistemas de información contable en las Pymes de Colombia
Systems play a fundamental role in meeting goals and objectives set in the short or long term by organizations, since they are a set of elements related to each other and that interact with the environment giving rise ... -
Aplicaciones de la auditoria forense en contra del fraude financiero en empresas colombianas. Una revisión de sucesos
This monograph is a research project that seeks to show readers the variety of forms of fraud that exist. From the study of some cases it seeks to create awareness of the importance of the implementation of the audit and ... -
Evaluación de los impactos del consultorio tributario de la fundación universitaria los libertadores
The evaluation of the impacts of the tax office in the FULL, beginning through the NAF agreement guided by officials of the National Tax and Customs Directorate (DIAN,) its purpose is to provide free guidance to taxpayers ... -
Prácticas de gestión del talento humano para la retención de personal en una empresa de servicios inmobiliarios de Bogotá
One of the reasons for analyzing this issue arises from everyday life, from the common it may be that a collaborator of the organization feels interest or concern to know more information of the company for which it ... -
Análisis de la aceptación de la aplicación de las NIIF y sus efectos en las pymes en Colombia
The International Financial Reporting Standards (IFRS) seeks an accounting language worldwide, consequently, they are standardized standards, which seek to measure the financial information of companies in all economies ... -
Las energías limpias y su aplicación en Colombia
Colombia has a great wealth of renewable energy resources, such as the sun, the water, wind and organic animal and plant waste, even so, it is not found among the first countries in Latin America in the use of clean ... -
Consideraciones ambientales derivadas del daño ocasionado por la elaboración de calzado en el sector del Restrepo, Bogotá
In the 1950s, the first synthetic leather substitutes and the first guilds were born. This was the case of the Corporación Nacional de Industriales del Calzado (Cornical), founded on July 14, 1956, in Bogotá. Then appear ...
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