Editorial

This writing comprises two aspects. Initially, a comment is presented on the current Colombian situation from the perspective of considering the role of the public accountant. Secondly, the publication in the Spanish language of the work entitled "Ecological rationality of historical costs and...

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Autores:
García, Nohora
Tipo de recurso:
Fecha de publicación:
2021
Institución:
Universidad Santo Tomás
Repositorio:
Repositorio Institucional USTA
Idioma:
spa
OAI Identifier:
oai:repository.usta.edu.co:11634/41325
Acceso en línea:
https://revistas.usantotomas.edu.co/index.php/activos/article/view/6690
Palabra clave:
Rights
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Derechos de autor 2021 Revista Activos
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spelling García, Nohora2021-06-30https://revistas.usantotomas.edu.co/index.php/activos/article/view/6690This writing comprises two aspects. Initially, a comment is presented on the current Colombian situation from the perspective of considering the role of the public accountant. Secondly, the publication in the Spanish language of the work entitled "Ecological rationality of historical costs and conservatism" is introduced. This document, which has already become a space in the academic discussion in accounting, was published by the German professor Eduard Braun of the Clausthal Technological University in the Academic Journal Accounting, Economics and Law: A convivium in 2019.Este escrito comprende dos aspectos. Inicialmente se presenta un comentario sobre la actual situación colombiana en la perspectiva de considerar el rol del contador público. En segundo lugar, se introduce la publicación al idioma español del trabajo titulado “Racionalidad Ecológica de los Costos Históricos y el Conservadurismo”. Este documento que ya se ha hecho un espacio en la discusión académica en contabilidad fue publicado por el profesor alemán Eduard Braun de la Universidad Tecnológica Clausthal en la revista académica Accounting, Economics and Law: A convivium en el año 2019.application/pdfspaUniversidad Santo Tomás, Bogotá, Colombiahttps://revistas.usantotomas.edu.co/index.php/activos/article/view/6690/6281Revista Activos; Vol. 19 No. 1 (2021); 11 - 20Revista Activos; Vol. 19 Núm. 1 (2021); 11 - 20Revista Activos; Vol. 19 No 1 (2021); 11 - 20Revista Activos; v. 19 n. 1 (2021); 11 - 202500-52780124-5805Derechos de autor 2021 Revista Activoshttps://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf2Editorialinfo:eu-repo/semantics/articlehttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_2df8fbb111634/41325oai:repository.usta.edu.co:11634/413252023-07-14 15:30:46.704metadata only accessRepositorio Universidad Santo Tomásnoreply@usta.edu.co
dc.title.spa.fl_str_mv Editorial
title Editorial
spellingShingle Editorial
title_short Editorial
title_full Editorial
title_fullStr Editorial
title_full_unstemmed Editorial
title_sort Editorial
dc.creator.fl_str_mv García, Nohora
dc.contributor.author.none.fl_str_mv García, Nohora
description This writing comprises two aspects. Initially, a comment is presented on the current Colombian situation from the perspective of considering the role of the public accountant. Secondly, the publication in the Spanish language of the work entitled "Ecological rationality of historical costs and conservatism" is introduced. This document, which has already become a space in the academic discussion in accounting, was published by the German professor Eduard Braun of the Clausthal Technological University in the Academic Journal Accounting, Economics and Law: A convivium in 2019.
publishDate 2021
dc.date.issued.none.fl_str_mv 2021-06-30
dc.type.coarversion.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.drive.none.fl_str_mv info:eu-repo/semantics/article
dc.identifier.none.fl_str_mv https://revistas.usantotomas.edu.co/index.php/activos/article/view/6690
url https://revistas.usantotomas.edu.co/index.php/activos/article/view/6690
dc.language.iso.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.usantotomas.edu.co/index.php/activos/article/view/6690/6281
dc.relation.citationissue.eng.fl_str_mv Revista Activos; Vol. 19 No. 1 (2021); 11 - 20
dc.relation.citationissue.spa.fl_str_mv Revista Activos; Vol. 19 Núm. 1 (2021); 11 - 20
dc.relation.citationissue.fra.fl_str_mv Revista Activos; Vol. 19 No 1 (2021); 11 - 20
dc.relation.citationissue.por.fl_str_mv Revista Activos; v. 19 n. 1 (2021); 11 - 20
dc.relation.citationissue.none.fl_str_mv 2500-5278
0124-5805
dc.rights.spa.fl_str_mv Derechos de autor 2021 Revista Activos
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.uri.spa.fl_str_mv https://creativecommons.org/licenses/by-nc-sa/4.0
rights_invalid_str_mv Derechos de autor 2021 Revista Activos
https://creativecommons.org/licenses/by-nc-sa/4.0
http://purl.org/coar/access_right/c_abf2
dc.format.mimetype.none.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv Universidad Santo Tomás, Bogotá, Colombia
institution Universidad Santo Tomás
repository.name.fl_str_mv Repositorio Universidad Santo Tomás
repository.mail.fl_str_mv noreply@usta.edu.co
_version_ 1782026237428891648

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