Economic, financial and tax impact for implementation of IFRS (Resolution 414 of 2014)

The constant evolution of markets has generated economic, financial and tax regulations for structural changes in both the public sector and the private sector. The development of new financial possibilities for the different actors of the demand markets, accounting regulation, constantly updated it...

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Autores:
Yazo Ortega, María Veronica
Tipo de recurso:
Fecha de publicación:
2015
Institución:
Universidad Militar Nueva Granada
Repositorio:
Repositorio UMNG
Idioma:
spa
OAI Identifier:
oai:repository.umng.edu.co:10654/7354
Acceso en línea:
https://hdl.handle.net/10654/7354
Palabra clave:
CONTABILIDAD - NORMAS INTERNACIONALES - ESTUDIO DE CASOS
CONTABILIDAD - ASPECTOS JURIDICOS - COLOMBIA
Impact
implementation
recognition
measurement
international standards
IFRS
convergence
cost
Impacto
implementacion
Reconocimiento
medicion
Normas internacionales
niif
convergencia
costos
Rights
License
http://purl.org/coar/access_right/c_abf2
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dc.title.eng.fl_str_mv Economic, financial and tax impact for implementation of IFRS (Resolution 414 of 2014)
dc.title.spa.fl_str_mv Impacto económico, financiero y tributario por implementación de NIIF (Resolución 414 de 2014)
title Economic, financial and tax impact for implementation of IFRS (Resolution 414 of 2014)
spellingShingle Economic, financial and tax impact for implementation of IFRS (Resolution 414 of 2014)
CONTABILIDAD - NORMAS INTERNACIONALES - ESTUDIO DE CASOS
CONTABILIDAD - ASPECTOS JURIDICOS - COLOMBIA
Impact
implementation
recognition
measurement
international standards
IFRS
convergence
cost
Impacto
implementacion
Reconocimiento
medicion
Normas internacionales
niif
convergencia
costos
title_short Economic, financial and tax impact for implementation of IFRS (Resolution 414 of 2014)
title_full Economic, financial and tax impact for implementation of IFRS (Resolution 414 of 2014)
title_fullStr Economic, financial and tax impact for implementation of IFRS (Resolution 414 of 2014)
title_full_unstemmed Economic, financial and tax impact for implementation of IFRS (Resolution 414 of 2014)
title_sort Economic, financial and tax impact for implementation of IFRS (Resolution 414 of 2014)
dc.creator.fl_str_mv Yazo Ortega, María Veronica
dc.contributor.advisor.none.fl_str_mv Mendoza Beltrán, David
dc.contributor.author.none.fl_str_mv Yazo Ortega, María Veronica
dc.subject.lemb.spa.fl_str_mv CONTABILIDAD - NORMAS INTERNACIONALES - ESTUDIO DE CASOS
CONTABILIDAD - ASPECTOS JURIDICOS - COLOMBIA
topic CONTABILIDAD - NORMAS INTERNACIONALES - ESTUDIO DE CASOS
CONTABILIDAD - ASPECTOS JURIDICOS - COLOMBIA
Impact
implementation
recognition
measurement
international standards
IFRS
convergence
cost
Impacto
implementacion
Reconocimiento
medicion
Normas internacionales
niif
convergencia
costos
dc.subject.proposal.eng.fl_str_mv Impact
implementation
recognition
measurement
international standards
IFRS
convergence
cost
dc.subject.proposal.spa.fl_str_mv Impacto
implementacion
Reconocimiento
medicion
Normas internacionales
niif
convergencia
costos
description The constant evolution of markets has generated economic, financial and tax regulations for structural changes in both the public sector and the private sector. The development of new financial possibilities for the different actors of the demand markets, accounting regulation, constantly updated its guidelines. Currently in Colombia , from issuing laws 1314 , 2009 , 2011 and 1450 , the convergence of the Colombian accounting regulations with international financial reporting standards becomes a priority in the management of regulators who do not measure impacts economic, financial and tax measures of their ......
publishDate 2015
dc.date.issued.none.fl_str_mv 2015-11-11
dc.date.accessioned.none.fl_str_mv 2016-02-05T16:51:07Z
dc.date.available.none.fl_str_mv 2016-02-05T16:51:07Z
dc.type.none.fl_str_mv info:eu-repo/semantics/bachelorThesis
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_7a1f
dc.type.local.spa.fl_str_mv Trabajo de grado
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/10654/7354
url https://hdl.handle.net/10654/7354
dc.language.iso.none.fl_str_mv spa
language spa
dc.relation.references.spa.fl_str_mv Constitución Política, Bogotá, Legis. Art 2
Contaduría general de la Nación. Resolución 414 de 2014. Recuperado de www.contaduria.gov.co/wps/portal/.../rcp.../marco-normativo-res-414/. Recuperado de www.contaduria.gov.co/wps/portal/internetes/home/.../contaduria-niif
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dc.format.spa.fl_str_mv pdf
dc.coverage.spatial.spa.fl_str_mv Campus UMNG
dc.publisher.spa.fl_str_mv Universidad Militar Nueva Granada
dc.publisher.program.spa.fl_str_mv Especialización en Finanzas y Administración Pública
dc.publisher.faculty.spa.fl_str_mv Facultad de Ciencias Económicas
institution Universidad Militar Nueva Granada
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spelling Mendoza Beltrán, DavidYazo Ortega, María VeronicaEspecialista en Finanzas y Administración PúblicaCampus UMNG2016-02-05T16:51:07Z2016-02-05T16:51:07Z2015-11-11https://hdl.handle.net/10654/7354The constant evolution of markets has generated economic, financial and tax regulations for structural changes in both the public sector and the private sector. The development of new financial possibilities for the different actors of the demand markets, accounting regulation, constantly updated its guidelines. Currently in Colombia , from issuing laws 1314 , 2009 , 2011 and 1450 , the convergence of the Colombian accounting regulations with international financial reporting standards becomes a priority in the management of regulators who do not measure impacts economic, financial and tax measures of their ......La permanente evolución de los mercados ha generado cambios estructurales económicos, financieros y tributarios de regulación tanto para el sector público como para el sector privado. El desarrollo de nuevas posibilidades financieras para los diferentes actores de los mercados demanda, de la regulación contable, una actualización constante de sus directrices. Actualmente en Colombia, a partir de la expedición de las leyes 1314 de 2009 y 1450 de 2011, la convergencia de la regulación contable colombiana con estándares internacionales de información financiera se convierte en una actividad prioritaria en la gestión de los reguladores quienes no miden los impactos económicos , financieros y tributarios de sus medidas......pdfspaUniversidad Militar Nueva GranadaEspecialización en Finanzas y Administración PúblicaFacultad de Ciencias EconómicasEconomic, financial and tax impact for implementation of IFRS (Resolution 414 of 2014)Impacto económico, financiero y tributario por implementación de NIIF (Resolución 414 de 2014)info:eu-repo/semantics/bachelorThesisTrabajo de gradohttp://purl.org/coar/resource_type/c_7a1fCONTABILIDAD - NORMAS INTERNACIONALES - ESTUDIO DE CASOSCONTABILIDAD - ASPECTOS JURIDICOS - COLOMBIAImpactimplementationrecognitionmeasurementinternational standardsIFRSconvergencecostImpactoimplementacionReconocimientomedicionNormas internacionalesniifconvergenciacostosConstitución Política, Bogotá, Legis. Art 2Contaduría general de la Nación. Resolución 414 de 2014. Recuperado de www.contaduria.gov.co/wps/portal/.../rcp.../marco-normativo-res-414/. 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