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Distribución de utilidades gravadas y no gravadas bajo la aplicación del nuevo marco normativo - NIIF y su efecto al calcular el impuesto diferido
This paper focuses on the principal tax considerations in Colombia to recognize deferred taxes in IAS 12 income tax in the financial statement, with the aim at responding to incidents and difficulties this recognition to ...
Análisis comparativo en la Capitalización de Costos por Préstamos entre NIIF Plenas y NIIF Pymes y sus efectos en la Información Financiera en el Sector Construcción
Will begin to this work with an explication of the keywords as mentioned in IAS 23 Borrowing Costs and will try to define which are the suitable assets for capitalize the borrowing costs according to the IAS, periods in ...
¿Cuáles son los principales impactos originados en la consolidación de Estados Financieros bajo NIIF en las empresas del Grupo 1? – Estudio de caso: CORPBANCA-
This paper will analyze the impacts the implementation of the international standards for information finance (IFRS) have over 10 consolidated financial statements, all of this, according to a research conducted at the ...
Utilidad de la información bajo NIIF pymes para la toma de decisiones financieras
Inside the SME companies, one of the most important processes is taking financial decisions, which mainly targets the constant search for the necessary financial resources for the development of the operation. For this, ...
Análisis de revaloración de activos fijos de la empresa Rada Cassab Medicina Estética SAS, aplicando las NIIF para Pymes sección 17 propiedad, planta y equipo y sección 27 deterioro del valor de los activos
With the enactment of Law 1314 of 2009 Colombia accelerated the process of convergence towards adopting international accounting standards and financial reporting for the purpose of aligning to the world’s globalization ...
Miembros independientes en juntas directivas en Colombia
This degree work is done in order of identify and contextualize a definition of independent member, its importance, composition and related variables, a random sample of Colombian companies to date have adopted policies ...
La sustentabilidad empresarial en un entorno organizacional
The human behavior against its social commitment to the environment and addressing the various interactions in production processes allow us to consider three factors that affect business sustainability in organizational ...
Ética, organizaciones y responsabilidad social
Of all the presentations see in Mexico covering different contexts, i have chosen for this report the theme of ethics, organizations and social responsibility because of the importance of talking about ethics, as this ...
Análisis del impacto de la capitalización de costos por préstamos según NIIF plenas y NIIF para Pymes. Sector de la construcción
Borrowing costs in construction companies which has full IFRS can be capitalized as increased value of assets under construction, while in companies which has IFRS for SME’s have to assess these values in the Statement of ...