AADA. Trabajos de Grado
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- PublicaciónAcceso abiertoImplementación del nuevo marco técnico normativo para pymes para la empresa Ejecución de Proyectos de Inversión consultorías S.A.S.(Bucaramanga : Universidad de Santander, 2017, 2017-06-03) Contreras Vargas, María C.; Peña Duarte, Mario-Andrés; Martínez Herrera, Carolina; Almeida Parra, Gloria; Espitia, Sandra-MarcelaWith the promulgation and entry into force of Law 1314 of 2009, the issue of international standards and the process of convergence in which we are immersed have taken an important place within the accounting world in which we move. The International Financial Reporting Standards that have been proposed by the International Accounting Standards Board (IASB); They have arrived in Colombia looking for the Financial State to be prepared and presented in a universal language, allowing companies to present their reports under the same conditions as their foreign competitors, in order to have a good comparison of the financial information. The company Execution of investment projects and consultancies S.A.S, prepared for the first time its Financial Statements under this Standard; that is why this project is based on the review of the proper implementation of the New Technical Framework for SMEs. In order to comply with this, the respective analysis of the Opening Balance made with the information for the year 2014 has been carried out, measuring and evaluating its efficiency, determining failures in the process and proposing improvements to the management for the fulfillment of the same objective. With the application of the standard to the company Execution of Investment Projects and Consultancies S.A.S, it was possible to show in its statement of Opening Financial Situation the real cost of its assets, liabilities and assets, thus showing the economic reality of the company.