Planteamiento de una metodología que permita calcular el deterioro del valor de los activos fijos de conformidad con lo establecido en la NIC 36 a partir de la convergencia contable colombiana

This degree work aims to raise a methodology that allows to calculate the deterioration of the value of the assets in accordance with the Standard International Accounting IAS 36, having as main priority accounting convergence that the Colombian nation experiences by mandate of the 2009 Act 1314, wh...