Browsing Contaduría Pública by Title
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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 ... -
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 ... -
Influencia del plan de acción BEPS en las normativas tributarias de Chile y Colombia
The purpose of this work is to monitor the development of the BEPS action plan, What actions have been implemented and under? Regulations entered into force both in Chile and in Colombia, establishing the changes in the ... -
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 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 ...
