Revisión normativa de las entidades sin ánimo de lucro desde los enfoques contables, financieros, tributarios y jurídicos en Colombia

This research focuses on describing the rules that Non-Profit Entities have from the accounting, financial, tax and legal points of view, such as the verse required to carry out accounting, control entities as fiscal reviewer for some, the regulatory framework of International Financial Reporting Standards (IFRS) as a basis for taking Group 2 and finally, reviewing the changes that Law 1819 of 2016 brought about for these last tax reforms, creating a special regime for them, where a future for these entities can be visualized not very clear, with the regulatory changes before, changes that contribute to these entities have a broader oversight from all legal categories that are initiated and that the government will be more strictly entrusted with the agreement that meet certain rules these entities that follow the requirements to be followed in the regulatory framework of the entities without a lucrative spirit

• Autores: López Ardila, Estiven
• Fecha de publicación: 2018
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/5857
• Acceso en línea: http://hdl.handle.net/10819/5857
• Palabra clave: Monografía; Obligaciones; Entidades sin ánimo de lucro; Normas internaciones de información financiera; Reforma tributaria; Monograph; Obligations; Non profit organizations; International financial reporting standards; Tax reform; Contabilidad financiera; Organizaciones sin ánimo de lucro; Normas internacionales de contabilidad; Administración financiera
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia