Características cualitativas de la información contable presentada bajo estándares internacionales a la luz de la teoría de la comunicación
Law 1314 of 2009 regulates the principles, norms and qualitative characteristics that the accounting and financial information of the natural or legal persons that are obliged to keep accounts in Colombia must have; this law contains different decrees in which the technical regulatory framework for...
- Autores:
-
Vélez Rivera, Daniela
- Tipo de recurso:
- Fecha de publicación:
- 2018
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/7006
- Acceso en línea:
- http://hdl.handle.net/10819/7006
- Palabra clave:
- NIIF
PYMES
Cualidades
Efectos
Aplicación
Análisis
Comunicación
Financial statements
IFRS
SMBs
Qualities
Effects
Application
Analysis
Communication
Normas contables
Información contable
Leyes
Contabilidad - Colombia
Estados financieros
Persona
- Rights
- License
- Atribución-NoComercial-SinDerivadas 2.5 Colombia
| Summary: | Law 1314 of 2009 regulates the principles, norms and qualitative characteristics that the accounting and financial information of the natural or legal persons that are obliged to keep accounts in Colombia must have; this law contains different decrees in which the technical regulatory framework for the preparers of the information and preparation of the financial statements and their respective notes is established, where the preparer must be objective and neutral at the time of selecting and presenting the information, so that the data is not distorted for or against users. What is sought is to influence the decision-making of users, but from objective and truthful informatio |
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