Download or read book Contabilidad de activos con enfoque NIIF para las pymes written by Fierro Martínez Ángel Maria and published by Ecoe Ediciones. This book was released on 2015-01-01 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: En el área de la contabilidad el activo se define como un recurso controlado por la empresa, del cual se busca obtener flujos de beneficios futuros. Los activos se clasifican en corrientes o no corrientes de acuerdo con su facilidad de conversión a efectivo, su administración eficiente en obligaciones, inversiones y transacciones es esencial para todo tipo de empresas sin importar el tamaño. Desde las micro, pequeñas y medianas empresas (mipymes) -que según la Cepal son el 99 % de las empresas en América Latina- hasta las multinacionales necesitan tener los conocimientos mínimos sobre activos que les permitan tomar decisiones operativas, financieras y de inversión acertadas. Contabilidad de activos es una guía básica para el registro, medición y presentación contable de activos empresariales en mipymes con base en las Normas Internacionales de Información Financiera (NIIF) -también conocidas por sus siglas en inglés como IFRS, International Financial Reporting Standards- y el grupo de normas colombianas que deberán manejarse hasta el 2019. Esta tercera edición explica cómo medir, analizar, presentar y revelar diferentes tipos de activos como efectivo, deudores, inventarios, propiedades e intangibles, entre otros. Es, además, el segundo de tres libros del mismo autor (junto con Contabilidad de Patrimonio y Contabilidad de Pasivos) sobre los componentes de la ecuación básica de la contabilidad.
Download or read book Contabilidad de activos con enfoque NIIF para las pyme 2da edici n written by Ángel María Fierro Martínez and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Artificial Intelligence Computer and Software Engineering Advances written by Miguel Botto-Tobar and published by Springer Nature. This book was released on 2021-04-20 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the proceedings of the XV Multidisciplinary International Congress on Science and Technology (CIT 2020), held in Quito, Ecuador, on 26–30 October 2020, proudly organized by Universidad de las Fuerzas Armadas ESPE in collaboration with GDEON. CIT is an international event with a multidisciplinary approach that promotes the dissemination of advances in Science and Technology research through the presentation of keynote conferences. In CIT, theoretical, technical, or application works that are research products are presented to discuss and debate ideas, experiences, and challenges. Presenting high-quality, peer-reviewed papers, the book discusses the following topics: Artificial Intelligence Computational Modeling Data Communications Defense Engineering Innovation, Technology, and Society Managing Technology & Sustained Innovation, and Business Development Modern Vehicle Technology Security and Cryptography Software Engineering
Download or read book The Dynamics of Interviewing written by Robert L. Kahn and published by New York : Wiley. This book was released on 1965 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book on how to Do/Take an interview
Download or read book Conscious Capitalism With a New Preface by the Authors written by John Mackey and published by Harvard Business Review Press. This book was released on 2014-01-07 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: The bestselling book, now with a new preface by the authors At once a bold defense and reimagining of capitalism and a blueprint for a new system for doing business, Conscious Capitalism is for anyone hoping to build a more cooperative, humane, and positive future. Whole Foods Market cofounder John Mackey and professor and Conscious Capitalism, Inc. cofounder Raj Sisodia argue that both business and capitalism are inherently good, and they use some of today’s best-known and most successful companies to illustrate their point. From Southwest Airlines, UPS, and Tata to Costco, Panera, Google, the Container Store, and Amazon, today’s organizations are creating value for all stakeholders—including customers, employees, suppliers, investors, society, and the environment. Read this book and you’ll better understand how four specific tenets—higher purpose, stakeholder integration, conscious leadership, and conscious culture and management—can help build strong businesses, move capitalism closer to its highest potential, and foster a more positive environment for all of us.
Download or read book The Integrated Reporting Movement written by Robert G. Eccles and published by John Wiley & Sons. This book was released on 2014-10-20 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors' "Statement of Significant Audiences and Materiality" and a "Sustainable Value Matrix" tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.
Download or read book Accounting written by Charles T. Horngren and published by . This book was released on 2010-01-01 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experience More "I Get It" Moments both Inside and Outside of the Classroom This solid textbook takes a student oriented approach and clearly introduces the world of accounting. The often difficult and intimidating topics in introductory accounting courses are reinforced with a wide variety of exercises and problems allowing students to practice similar questions many times until the concepts are clear. Horngren's student oriented approach allows instructors to "Plan for Success" by improving student success and better classroom management. This new edition received substantial input from students who provided insights on how to improve the text from their perspective.
Download or read book International Corporate Governance written by Kose John and published by Emerald Group Publishing. This book was released on 2011-03-31 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents research on corporate governance from a number of countries across the world, including the United States, Spain, Malaysia, Israel and others. This title examines many important corporate governance mechanisms, such as board characteristics, ownership structure, legal protection of shareholders, and annual general meetings.
Download or read book Introduction to Management Accounting Chap 1 14 written by Charles T. Horngren and published by Pearson Educación. This book was released on 2005 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make the right decisions with Horngren/Sundem/Stratton! Horngren/Sundem/Stratton's best-selling texts emphasize decision-making throughout each chapter. Decision-making is introduced in the early text chapters and also appears in many of the text features: "Making Managerial Decisions" boxes, critical thinking exercises, and more. As always, students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. Two text versions enable faculty to select a text that only covers management accounting concepts (Chs. 1-14) or one that includes three chapters of financial accounting review (Chs. 1-17). New OneKey provides the convenience of having all text resources in a single location and available in your choice of course management platform: BlackBoard, WebCT, and CourseCompass. OneKey also includes PH Grade Assist on-line homework with automatic grading and infinite practice for students).
Download or read book CoMap Mapping Contagion in the Euro Area Banking Sector written by Mehmet Ziya Gorpe and published by International Monetary Fund. This book was released on 2019-05-10 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents a novel approach to investigate and model the network of euro area banks’ large exposures within the global banking system. Drawing on a unique dataset, the paper documents the degree of interconnectedness and systemic risk of the euro area banking system based on bilateral linkages. We develop a Contagion Mapping model fully calibrated with bank-level data to study the contagion potential of an exogenous shock via credit and funding risks. We find that tipping points shifting the euro area banking system from a less vulnerable state to a highly vulnerable state are a non-linear function of the combination of network structures and bank-specific characteristics.
Download or read book Global Perspectives on Risk Management and Accounting in the Public Sector written by Ferreira, Augusta da Conceição Santos and published by IGI Global. This book was released on 2016-01-18 with total page 537 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.
Download or read book Financial Structure and Economic Growth written by Aslı Demirgüç-Kunt and published by MIT Press. This book was released on 2001 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: CD-ROM contains: World Bank data.
Download or read book Financial Structure and Bank Profitability written by Asl? Demirgüç-Kunt and published by World Bank Publications. This book was released on 2000 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Countries differ in the extent to which their financial systems are bank-based or market-based. The financial systems of Germany and Japan, for example, are considered bank-based because banks play a leading role in mobilizing savings, allocating capital, overseeing investment decisions of corporate managers, and providing risk management vehicles. The systems of the United States, and the United Kingdom are considered more market-based. Using bank-level data for a large number of industrial and developing countries, the authors present evidence about the impact of financial development, and structure on bank performance. They measure the relative importance of bank or market finance by the relative size of stock aggregates, by relative trading or transaction volumes, and by indicators of relative efficiency. They show that in developing countries, both banks and stock markets are less developed, but financial systems tend to be more bank-based. The richer the country, the more active are all financial intermediaries. The greater the development of a country's banks, the tougher is the competition, the greater is the efficiency, and the lower are the bank margins, and profits. The more under-developed the stock market, the greater are the bank profits. But financial structure per se does not have a significant, independent influence on bank margins, and profits.
Download or read book International Financial Reporting Standards and New Directions in Earnings Management written by Oliveira, Jonas da Silva and published by IGI Global. This book was released on 2019-03-22 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Download or read book Being an Independent Regulator written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report identifies the critical points where undue influence can be exercised at different moments in the life of a regulator and discusses some of the avenues for developing a culture of independence, including through interactions with stakeholders, staffing and financing.
Download or read book Introduction to Multivariate Analysis written by Chris Chatfield and published by CRC Press. This book was released on 1981-05-15 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an introduction to the analysis of multivariate data.It describes multivariate probability distributions, the preliminary analysisof a large -scale set of data, princ iple component and factor analysis, traditional normal theory material, as well as multidimensional scaling andcluster analysis.Introduction to Multivariate Analysis provides a reasonable blend oftheory and practice. Enough theory is given to introduce the concepts andto make the topics mathematically interesting. In addition the authors discussthe use (and misuse) of the techniques in pra ctice and present appropriatereal-life examples from a variety of areas includ ing agricultural research, soc iology and crim inology. The book should be suitable both for researchworkers and as a text for students taking a course on multivariate analysi
Download or read book Economic Analysis of High Speed Rail in Europe written by and published by Fundacion BBVA. This book was released on 2012-07-02 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este informe pretende contribuir al análisis económico de los proyectos de inversión en alta velocidad ferroviaria. La evaluación económica de proyectos puede ayudar a los gobiernos a formarse una idea más precisa sobre los beneficios esperados de distintas líneas de actuación que absorben dinero público para resolver un mismo problema de transporte. En este informe se trata de determinar las circunstancias en las que la inversión en alta velocidad es socialmente deseable y en que otras la sociedad gana posponiendo la inversión. La red de alta velocidad puede construirse gradualmente, añadiendo nuevas líneas una vez que la evaluación económica muestra una rentabilidad social positiva.
