Principales aspectos del nuevo rol del Contador Público en la aplicación de las NIIF para Pymes en Colombia

The professional accounting area gets a very important role in the development of daily activities in an organization, yet it is one of the works unless recognized by administrators and managers, since it is seen only as the qualified person for lawful spells decreasing as many potential costs and e...

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Autores:
Bautista Vahos, Alexander
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:001/1000
Acceso en línea:
https://bdigital.uniquindio.edu.co/handle/001/1000
Palabra clave:
NIIF
NIC
Rights
openAccess
License
Derechos Reservados - Universidad del Quindio, 2016
Description
Summary:The professional accounting area gets a very important role in the development of daily activities in an organization, yet it is one of the works unless recognized by administrators and managers, since it is seen only as the qualified person for lawful spells decreasing as many potential costs and expenses. In Colombia currently being implemented IFRS concept arising from the 1314 Act of 2009, which makes a real traditional accounting romp; that is why this article seeks to change the assessment where the accounting and financial professional just focus being the person who advises on taxation, to become the professional that guides the company in unifying concepts with the world .