Diagnóstico inicial al balance a 31 de diciembre del año 2014 para la implementación de NIIF en la Clínica Fundadores

The present work is the analysis of each of the accounts (assets, liabilities and equity) the balance sheet of the fundadores clinic in Armenia in order to determine the current accounting, financial, commercial, administrative and fiscal state of the clinic. This will be done with the intention to gauge the financial impact that the clinic will have at the time of making the convergence of generally accepted accounting principles (current standard) to international financial reporting standards. Moreover, the international standard rule that should apply to each of the balance sheet accounts is also mentioned and in the same way, the relevant recommendations which the account should for the creation of new accounting policies according to technical regulatory framework.

• Autores: Gómez Giraldo, Sandra Viviana
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2015
• Institución: Universidad del Quindío
• Repositorio: Repositorio Universidad del Quindío
• Idioma: spa
• OAI Identifier: oai:bdigital.uniquindio.edu.co:001/1014
• Acceso en línea: https://bdigital.uniquindio.edu.co/handle/001/1014
• Palabra clave: Convergencia; diagnóstico
• Rights: openAccess
• License: Derechos Reservados - Universidad del Quindio, 2016