Efectos de las NIC 32 en los instrumentos de patrimonio: Un estudio de cooperativas colombianas

The objective of this paper is to describe the effects of the application of the International Accounting Standard (IAS) 32 on the equity instruments of Colombian cooperatives. To this end, a case study was used, following a quantitative and descriptive approach. The information about the analyzed c...

Full description

Autores:

Otálora J.
Olaya, Daniel
Borda J.
Escobar A.

Tipo de recurso:

Article of journal

Fecha de publicación:

2016

Institución:

Universidad Cooperativa de Colombia

Repositorio:

Repositorio UCC

Idioma:

OAI Identifier:

oai:repository.ucc.edu.co:20.500.12494/42078

Acceso en línea:

https://doi.org/10.21615/ cesp.9.2.12
https://www.educacioneningenieria.org/index.php/edi/article/view/602
https://hdl.handle.net/20.500.12494/42078

Palabra clave:

cooperative sector
finance
social capital

Rights

closedAccess

License

http://purl.org/coar/access_right/c_14cb