Download or read book Norma internaci nal de informacion financiera para peque as y medianas entidades NIIF para las PYMES written by and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Standardization of Financial Reporting and Accounting in Latin American Countries written by Lourenço, Isabel and published by IGI Global. This book was released on 2015-07-01 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.

Download or read book Norma internaci nal de informacion financiera para peque as y medianas entidades NIIF para las PYMES written by and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Hearing and the Hospital written by Tom Rice and published by . This book was released on 2013 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: An original ethnography of sound and listening in one of our major institutions, 'Hearing and the Hospital' reveals the hospital to be a space in which several modes of listening are simultaneously in play and in which different layers of auditory knowledge and experience coexist. In this volume, Tom Rice shows how sound and listening produce, articulate and mediate social relations inside the hospital.

Download or read book IFRS NIIF para pymes written by Mantilla B Samuel Alberto and published by Ecoe Ediciones. This book was released on 2019-01-01 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book NIC NIIF written by Andrei Boar and published by Profit Editorial. This book was released on 2020-09-07 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt: Las Normas Internacionales de Información Financiera ya son una realidad en prácticamente todo el mundo, especialmente para las empresas cotizadas. Por ello, han de ser conocidas suficientemente por parte de toda persona que tenga relación con la contabilidad y la información financiera. En esta nueva edición, se expone de forma detallada y con ejemplos el contenido de las NIC/NIIF: • Marco conceptual. • NIIF de la 1 a la 17. • NIC de la 1 a la 41. En cada norma se expone su vigencia, objetivo, alcance, reconocimiento y valoración, exenciones, presentación e información a revelar, diferencias con la normativa nacional y alternativas previstas en la norma. Se trata de una obra en la que han intervenido una treintena de profesores de diferentes instituciones, y ha sido coordinada por Jordi Perramon y Andrei Boar de la UPF Barcelona School of Management, Universidad Pompeu Fabra.

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 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 Pymes implementaci n de normas de informaci n financiera internacional written by Borrero Páez, Alfredo and published by Universidad del Norte. This book was released on 2016-06-06 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Con la aprobación de la Ley 1314 del 2009, en Colombia se dio inicio formal al proceso de convergencia y adopción de las Normas Internacionales de Información Financiera (NIIF). Así mismo, se definió la estructura y fechas en las que cada tipo de empresa debe realizar su proceso de implementación. Este manual, que contiene las experiencias exitosas del equipo de implementación de NIIF de Uninorte en más de cuarenta Pymes del Caribe colombiano, y está dirigido a estudiantes de contaduría, gerentes, contadores, administradores y demás profesionales del área de administrativa y financiera.

Download or read book Bringing Up Daddy written by Stella Bruzzi and published by Bloomsbury Publishing. This book was released on 2019-07-25 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a broad perspective on the Hollywood dad, looking at important Hollywood fathers and discussing films from many genres, this book adopts a multi-faceted theoretical approach, making use of psychoanalysis, sociology and masculinity studies and contextualising the father figure within both Hollywood and American history.

Download or read book Proyecto de norma norma internacional de informaci n financiera para peque as y medianas entidades written by International Accounting Standards Board and published by . This book was released on 2007 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Est ndares Normas Internacionales de Informaci n Financiera IFRS NIIF written by Samuel Alberto Mantilla B and published by Ecoe Ediciones. This book was released on 2015-01-01 with total page 1077 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este es un texto para disfrutarlo, analizarlo, compartirlo y utilizarlo en la forma debida para entender e implementar de manera efectiva los IFRS/NIIF. Esta quinta edición, mantiene la probada estructura de las ediciones anteriores y consta, por ello, de cuatro secciones 1. Entendiendo lo básico 2. Los IFRS resumidos 3. El IFRS para Pymes 4. Ejercicios “Nos encontramos ante una obra de gran utilidad para entender y aprender a aplicar NIIF, y de especial utilidad para todos aquéllos que estén interesados en introducirse en unos estándares que marcan el futuro de la contabilidad a nivel internacional”. Vicente Pina M. “En un mundo de innovación y competitividad, se requiere desafi­ar con ventaja en los mercados locales, regionales e internacionales, pues no es su­ficiente la dinámica gerencial, expresada en calidad, novedad, marca y efi­ciente atención al cliente; hay que tener las herramientas necesarias para manejar un lenguaje universal ­financiero”. María Luisa González

Download or read book Normas Internacionales de Informaci n Financiera NIIF Libro comentado Libro de texto written by Juan Manuel Guerrero and published by Universidad Externado. This book was released on 2016-10-01 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: En este volumen se presentan, en cuatro capítulos, los elementos que la alta gerencia ha de tener en cuenta en los procesos de implementación de las Normas Internacionales de Información Financiera. Este proyecto hace parte de la línea de investigación en sistemas de información financiera, y con un lenguaje más de corte estratégico que técnico aborda los temas de modelo de negocios, control interno, marco conceptual y adopción por primera vez de los es¬tándares de información financiera, obligación establecida legalmente desde el año 2009 con la Ley 1314. Cada capítulo se desarrolla de manera independiente y se constituye en referente para las empresas, tanto grandes como pymes, en los procesos de adopción a normas internacionales. Primer capítulo. A partir del abordaje de los elementos de un modelo de negocios apoyados en relaciones directas e indirectas con los estándares internacionales de información financiera, se hace el análisis de los cambios que se tendrán en cuenta en los modelos y estructuras empresariales. Segundo capítulo. Los negocios en general cuentan con esquemas de control interno para cumplir con los objetivos misionales de las compañías. ¿Qué consideraciones debe tener la alta gerencia derivadas de los efectos que resulten de la implementación de los IFRS en el sistema de control interno? Este y otros interrogantes son resueltos mediante supuestos básicos de trabajo que posteriormente son validados por expertos de tres unidades de análisis diferentes. Tercer capítulo. El marco conceptual de la información financiera es el referente fundante de los estándares internacionales, y con esta mirada se aborda. Aun cuando tiene un referente técnico importante, se pretende orientar a la alta dirección en cuanto a qué del marco, en un lenguaje sencillo y práctico, debe ser tenido en cuenta y cómo, a partir de su entendimiento, utilizarlo en la orientación de los diferentes niveles de la organización para implementar adecuadamente los estándares internacionales de información financiera. Cuarto capítulo. Al final, con la adopción por primera vez de un abordaje amplio, se dan orientaciones para garantizar la sostenibilidad de la implementación en los años subsiguientes. El proyecto fue desarrollado con una metodología que incluye las revisiones teóricas y un trabajo de campo que analiza empresas que ya habían surtido los procesos, razón por la que el lector encontrará estas referencias plasmadas en las categorías de análisis utilizadas y desarrolladas en cada uno de los capítulos.

Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 1998 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Earnings Quality written by Jennifer Francis and published by Now Publishers Inc. This book was released on 2008 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.

Download or read book Swearing in English written by Tony McEnery and published by Routledge. This book was released on 2004-06-01 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: Do men use bad language more than women? How do social class and the use of bad language interact? Do young speakers use bad language more frequently than older speakers? Using the spoken section of the British National Corpus, Swearing in English explores questions such as these and considers at length the historical origins of modern attitudes to bad language. Drawing on a variety of methodologies including historical research and corpus linguistics, and a range of data such as corpora, dramatic texts, early modern newsbooks and television, Tony McEnery takes a socio-historical approach to discourses about bad language in English. Arguing that purity of speech and power have come to be connected via a series of moral panics about bad language, the book contends that these moral panics, over time, have generated the differences observable in bad language usage in present day English. A fascinating, comprehensive insight into an increasingly popular area, this book provides an explanation, and not simply a description, of how modern attitudes to bad language have come about.

Download or read book Miss Wyoming written by Douglas Coupland and published by Vintage. This book was released on 2001-04-25 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the bestselling author of Generation X and Microserfs, comes the absurd and tender story of a hard-living movie producer and a former child beauty pageant contender who only find each other by losing themselves. Waking up in an LA hospital, John Johnson is amazed that it was the flu and not an overdose of five different drugs mixed with cognac that nearly killed him. As a producer of high-adrenaline action flicks, he's led a decadent and dangerous life, purchasing his way through every conceivable variant of sex. But each variation seems to take him one notch away from a capacity for love, and while movie-making was once a way for him to create worlds of sensation, it now bores him. After his near-death experience, John decides to walk away from his life. Susan Colgate is an unbankable former TV star and child beauty pageant contender. Forced to marry a heavy metal singer in need of a Green Card after her parents squander her sitcom earnings, she becomes the alpha road rat. But when the band's popularity dwindles, the marriage dissolves. Flying back to Los Angeles in Economy, Susan's plane crashes and only she survives. As she walks away from the disaster virtually unscathed, Susan, too, decides to disappear. John and Susan are two souls searching for love across the bizarre, celebrity-obsessed landscape of LA, and are driven, almost fatefully, toward each other. Hilarious, fast-paced and ultimately heart-wrenching, Miss Wyoming is about people who, after throwing off their self-made identities, begin the fearful search for a love that exposes all vulnerabilities.