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Start Over Descriptor "Financial information" Journal cuadernos de contabilidad
14 results on '"Financial information"'

1. La relevancia valorativa de la información financiera en Colombia. Un estudio empírico.

Author

Rico Bonilla, Carlos Orlando

Subjects
BUSINESS cycles, INTERNATIONAL Financial Reporting Standards, CORPORATE profits, VALUE (Economics), LISTING of securities, STOCK exchanges
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2022
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2. Bases de medición: correspondencia entre las Normas Internacionales de Información Financiera, los Estándares Internacionales de Valuación y el contexto actual colombiano.

Author

Arias-Bello, Martha Liliana and Sánchez-Serna, Aracely del Socorro

Subjects
INTERNATIONAL Financial Reporting Standards, INTERNATIONAL accounting standards, CORPORATE accounting, VALUATION of corporations
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2014
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3. Aproximación al rol de la información financiera elaborada con fines externos en un contexto de hibridaje cultural.

Author

Cuevas-Mejía, John Jairo, Grajales-Quintero, Jhonny, and Usme-Suárez, Wilson Alexis

Subjects
FINANCIAL statements, INTERNATIONAL Financial Reporting Standards, INSTITUTIONAL economics
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2013

4. Revelación de la información financiera sobre propiedad, planta y equipo en empresas industriales cotizadas en Colombia.

Author

Católico-Segura, Diego Fernando, Cely-Angarita, Viviana Rocío, and Pulido-Ladino, Jeniffer Rocío

Subjects
FINANCIAL disclosure, INDUSTRIAL property, FACTORIES, MANUFACTURING industry equipment, MANUFACTURING industries, FINANCE
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2013

5. Propuesta de un nuevo enfoque para las Normas Internacionales de Información Financiera para Pequeñas y Medianas Empresas.

Author

Herranz-Martín, Felipe, Bautista-Mesa, Rafael, and Molina-Sánchez, Horacio

Subjects
INTERNATIONAL Financial Reporting Standards, FINANCIAL management, SMALL business accounting, SMALL business, BUSINESS enterprises, ACCOUNTING standards, STANDARDS
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2013

6. Medición de los activos intangibles, retos y desafíos.

Author

Mesa-Velásquez, Gloria Stella

Subjects
ASSETS (Accounting), INTERNATIONAL accounting standards, INTANGIBLE property, INTELLECTUAL property, ACCOUNTING methods, ACCOUNTING standards
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2012

7. Costos estándar y su aplicación en el sector manufacturero colombiano.

Author

Isabel Duque-Roldán, María, Albeiro Osorio-Agudelo, Jair, and Mauricio Agudelo-Hernández, Didier

Subjects
MANUFACTURING industries -- Accounting, FACTORY costs, STANDARD cost accounting, INTERNATIONAL Financial Reporting Standards, INVENTORY accounting
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2011

8. Valuación de activos: una mirada desde las Normas Internacionales de Información Financiera, los estándares internacionales de valuación y el contexto actual colombiano.

Author

Liliana Arias-Bello, Martha and Sánchez-Serna, Aracely del Socorro

Subjects
GLOBALIZATION, ECONOMIC development, EMERGING markets, INTERNATIONAL Financial Reporting Standards, ACCOUNTING standards
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2011

9. Los servicios de revisión: una alternativa para el aseguramiento de información financiera.

Author

Espinosa-Flórez, Germán Eduardo

Subjects
FINANCIAL management, ACCOUNTING standards, ASSURANCE services, ECONOMIC convergence, STANDARDS
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2011

10. Teorías y praxis de los modelos contables para la representación de la información financiera.

Author

Curvelo Hassán, José Obdulio

Subjects
SOCIAL accounting, CORPORATE finance, VALUATION of corporations, CORPORATE accounting, BUSINESS models
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2010

11. Revelación y divulgación de la información financiera y no financiera on-line de las 500 empresas más representativas en Colombia.

Author

Gómez-Meneses, Fabio Enrique and Católico-Segura, Diego Fernando

Subjects
ELECTRONIC publishing, BUSINESS finance, INTERNET, WEBSITES
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2009

12. Grado de conocimiento del adjetivo 'intangibles', y su relación con la identificación, reconocimiento, medición, valoración y revelación de 'intangibles' en la información contable de las empresas en Popayán. Un análisis descriptivo y econométrico

Author

Andrés Mauricio Gómez Sánchez and Zoraida Ramírez Gutiérrez

Subjects
media_common.quotation_subject, Financial information, Welfare economics, Accounting information system, Delphi method, General Medicine, Art, Empirical evidence, Cartography, media_common, Valuation (finance)
Abstract

Este artículo de reflexión pretende mostrar por medio de metodologías cualitativas (metodología Delphi y estudio de casos) y cuantitativas (econometría), el grado de conocimiento del término o adjetivo intangible y su asociación con la identificación, reconocimiento, medición y valoración, a efectos de la revelación de intangibles en la información contable y financiera de las organizaciones. Con la metodología Delphi se genera evidencia empírica con la ayuda de propietarios de empresas, procesadores y usuarios de información financiera, lo que mediante el estudio de casos se contrasta con las entrevistas y la información contable que ha sido revelada por empresas comerciales, industriales y de servicios de la ciudad de Popayán, Cauca. El trabajo de campo tiene como objetivo relacionar las variables grado de conocimiento del adjetivo intangible, con el grado de identificación y reconocimiento de intangibles en las empresas, para indagar sobre la importancia en la generación de valor de los mismos y, por tanto, la imperiosa necesidad de generar modelos que brinden posibilidades para la sistematización, medición y valoración de intangibles, como paso necesario e indispensable para la revelación y/o divulgación de los mismos en la información contable y financiera.

Published
2015
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13. Información financiera prospectiva: análisis comparado de su normalización y evidencia empírica

Author

Ángel Muñoz-Merchante and Eva María Ibáñez-Jiménez

Subjects
Standardization, Content analysis, business.industry, International accounting, Financial information, Information Dissemination, Accounting, General Medicine, business, Empirical evidence, Field (geography)
Abstract

Este artículo contribuye a mejorar el conocimientode las prácticas divulgativas de información financieraprospectiva, mediante una revisión de la normativacontable internacional y de la evidencia empírica. En primerlugar, el análisis comparativo de la normalización deeste tipo de información se aborda desde dos perspectivas.Por una parte, se identificaron los principios de adhesiónvoluntaria, recomendados por los más prestigiosos organismoscontables del mundo en las guías internacionales parala elaboración del Informe de gestión de las compañías cotizadas(ASB, 2006; CA, 2009a; CNMV, 2013; FRC, 2013;IASB, 2010; SEC, 2003). Por otra, se revisaron las normascontables que exigen, por imperativo legal, informaciónfinanciera prospectiva. Se eligieron tres casos de estudio:Estados Unidos, Reino Unido y Canadá, países que gozande una mayor tradición en este ámbito. Posteriormente, seanalizó la evidencia empírica que trata la información financieraprospectiva. Como resultado, se identificaron lasmetodologías aplicadas (análisis del contenido e índicesde divulgación), las líneas de investigación abiertas en estecampo y las principales conclusiones alcanzadas por losinvestigadores. Nuestro análisis confirma la utilidad de lainformación prospectiva para los inversores, así como suslimitaciones —escasez y sesgo en las previsiones—.

Published
2014
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14. Análisis del impacto de implementación de las normas internacionales de información financiera (NIIF) en el sector industrial de Bogotá para PYMEs.

Author

Orobio Montaño, Alexander, Rodríguez Rodríguez, Edgar Manuel, and Acosta Quevedo, Juan Carlos

Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2018
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