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Author : Mario Apaza Meza
Publisher :
ISBN 13 : 9786124762505
Total Pages : 476 pages
Book Rating : 4.7/5 (625 download)
Download or read book Manual de aplicación práctica de la NIIF 15 written by Mario Apaza Meza and published by . This book was released on 2018 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Carlos Filgueira
Publisher : Ediciones Universidad Alberto Hurtado
ISBN 13 : 9563571274
Total Pages : 445 pages
Book Rating : 4.5/5 (635 download)
Download or read book Manual contable NIIF written by Carlos Filgueira and published by Ediciones Universidad Alberto Hurtado. This book was released on 2017 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: El autor de la presente obra, ha desarrollado una línea profesional que quiere compartir con las personas que se interesen profesionalmente o académicamente en el desarrollo, comprensión y aplicación de las Normas Internacionales de Información Financiera. La obra considera un apartado innovador, al presentar una comprensión por parte de los usuarios de la información contable, de cómo proceder correctamente ante la clasificación de la información de la empresa, para no afectar desde la aplicación de las NIIF en la razonabilidad de los estados financieros y estos sean un reflejo real de la posición de la empresa ante los usuarios de sus estados financieros.
Author : Jose D. Martinez
Publisher :
ISBN 13 : 9781977026705
Total Pages : 266 pages
Book Rating : 4.0/5 (267 download)
Download or read book Aplicación de la NIIF 15 written by Jose D. Martinez and published by . This book was released on 2018-01-25 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este libro ha sido elaborado con el propósito fundamental de llenar un vacío en la literatura contable en idioma español relacionado con la aplicación de la NIIF 15 por parte de las entidades que utilizan las NIIF Completas, ya que, prácticamente, los únicos textos disponibles en ese idioma son los que ha publicado el International Accounting Standards Board (IASB). Por la abundancia de material en idioma inglés, en este libro se utilizan en gran escala ejemplos, referencias y conceptos basados en documentos publicados por el FASB (Financial Accounting Standard Board) y por otras entidades de la industria de la contaduría y de otras industrias en USA. Sin embargo, este libro fue diseñado, fundamentalmente, para analizar la aplicación de la norma emitida por el IASB, y para guiar a los interesados que aplican las normas promulgadas por dicha institución en su adecuada interpretación y aplicación. Gran parte del contenido de este libro está basado en los Fundamentos de las Conclusiones de la NIIF 15, que es el texto básico de referencia para los interesados en entender cómo se llegó a los principios de la Norma; además, la consulta a esos fundamentos en el idioma inglés contribuyó a que el autor pudiera aplicar los nuevos conceptos en una forma más amplia y completa. La NIIF 15 es aplicable a partir de los períodos que se iniciaron el 1 de enero de 2018 y, dependiendo de las necesidades de reporte de la entidad, podría afectar la información de períodos anteriores.Esta norma no aplica a las entidades que utilizan la NIIF para las PYMES para su reporte financiero.
Author : Jesus Pascual AYALA ZAVALA
Publisher :
ISBN 13 : 9781719852890
Total Pages : 399 pages
Book Rating : 4.8/5 (528 download)
Download or read book AplicaciÓn Practica de la Niif 15 Ingresos Ordinarios Provenientes de Contratos con Clientes written by Jesus Pascual AYALA ZAVALA and published by . This book was released on 2018-10-02 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: LA NIIF 15 REEMPLAZA A LA NIC 11 Y LA NIC 18 INGRESOS DE ACTIVIDADES ORDINARIAS, TRAE COMO NOVEDAD UNA SERIE DE MODIFICACIONES Y CONCEPTOS,QUE LOS CONTADORES ESTAMOS OBLIGADOS A CONOCER, SI BIEN SU INCIDENCIA SERA MAYOR EN ALGUNOS SECTORES ,SU CONTENIDO SERVIRÁ PARA DETERMINAR LAS CONDICIONES Y EL MOMENTO EN QUE SE RECONOCERÁN LOS INGRESOS EN CUALQUIER OTRO SECTOR.LA OBRA EXPLICA LOS NUEVOS CONCEPTOS COMO: LAS OBLIGACIONES DE DESEMPEÑO,CONTRATOS Y COMBINACIÓN DE CONTRATOS,CONCEPTO DE CONTROL Y TRANSFERENCIA DE ACTIVOS, SATISFACCIÓN DE LAS OBLIGACIONES DE DESEMPEÑO, ASIGNACIÓN BASADA EN PRECIO DE VENTA INDEPENDIENTES,CONTRAPRESTACION VARIABLE,EXISTENCIA DE UN COMPONENTE DE FINANCIACIÓN SIGNIFICATIVA,MÉTODO DE RECURSOS Y MÉTODO DE PRODUCTO, VALOR ESPERADO Y EL VALOR PROBABLE,ETC. PARA MEJOR ENTENDIMIENTO SE INCLUYEN 22 CASOS PRÁCTICOS INTEGRALES POR DIFERENTES TEMAS,DESARROLLADOS,COMENTADOS EN ASIENTOS DE DIARIO ADAPTADO A NUESTRA REALIDAD CON APLICACIÓN DEL PLAN CONTABLE GENERAL EMPRESARIAL.
Author : Carlos Filgueira Ramos
Publisher : Ediciones Universidad Alberto Hurtado
ISBN 13 : 9563572327
Total Pages : 451 pages
Book Rating : 4.5/5 (635 download)
Download or read book Manual de Auditoría de Estados Financieros en NIIF written by Carlos Filgueira Ramos and published by Ediciones Universidad Alberto Hurtado. This book was released on 2020-08-11 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: La ciencia contable, como constructo social, ha evolucionado y se ha transformado en un facilitador insoslayable en la trascendencia de las organizaciones empresariales, especialmente en escenarios de alta complejidad e integración tecnológica, permitiendo homogeneizar y estandarizar la información afín. La auditoría ha permitido sobre la base de estándares y técnicas de relevamiento y evaluación, homologar y propiciar buenas prácticas para un adecuado control interno de dichas organizaciones, contribuyendo, en su aporte más sustantivo, a la transparencia y acceso a la información a los distintos actores del sistema económico-social.
Author : Carlos Andrés Filgueira Ramos
Publisher :
ISBN 13 :
Total Pages : 289 pages
Book Rating : 4.:/5 (131 download)
Download or read book Manual NIIF para PYMES written by Carlos Andrés Filgueira Ramos and published by . This book was released on 2020 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Carlos Andrés Filgueira Ramos
Publisher :
ISBN 13 :
Total Pages : 417 pages
Book Rating : 4.:/5 (131 download)
Download or read book Manual NIIF written by Carlos Andrés Filgueira Ramos and published by . This book was released on 2020 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Edmundo Alberto Flórez S
Publisher : Ecoe Ediciones
ISBN 13 : 9587710886
Total Pages : 177 pages
Book Rating : 4.5/5 (877 download)
Download or read book Manual contable en la implementación de las NIIF written by Edmundo Alberto Flórez S and published by Ecoe Ediciones. This book was released on 2014-01-01 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presenta información esencial en el proceso de implementación de los Sistemas de Información Contable, SIC, para desarrollar los reportes necesarios de la contabilidad. EL libro está enmarcado en la normatividad internacional que propuso la integración de los reportes estandarizados para los usuarios acreedores, prestamistas e inversionistas actuales y potenciales, en el marco de la regulación de los estándares internacionales de información financiera, IFRS. Esta normatividad debe ser incluida en SIC, volviendo más robusto el proceso contable. El SIC debe desarrollar reportes a diferentes usuarios, tornándolo un sistema multiusuario. Esto podría afectar el nivel de uniformidad, confiabilidad y utilidad de la información, si no se realiza de manera ordenada, por lo que se propone hacerlo bajo un proyecto donde se instaure un documento maestro del proceso, reconocido como manual de procedimiento contable, regido por el gobierno corporativo institucional, que determine las políticas, bases y procedimientos a seguir para el cumplimiento de los diferentes informes y de la regulación local. Esta es una línea de acción práctica y conceptual, que brinda unas consideraciones apreciables de los resultados obtenidos en los procesos de implementación e investigación académica.
Author : Carlos Andrés Filgueira Ramos
Publisher :
ISBN 13 : 9789563571264
Total Pages : 436 pages
Book Rating : 4.5/5 (712 download)
Download or read book Manual Contable NIIF written by Carlos Andrés Filgueira Ramos and published by . This book was released on 2017 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.E/5 ( download)
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lorna Uden
Publisher : Springer
ISBN 13 : 3030214516
Total Pages : 550 pages
Book Rating : 4.0/5 (32 download)
Download or read book Knowledge Management in Organizations written by Lorna Uden and published by Springer. This book was released on 2019-06-11 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the refereed proceedings of the 14th International Conference on Knowledge Management in Organizations, KMO 2019, held in Zamora, Spain, in July 2019. The 46 papers accepted for KMO 2018 were selected from 109 submissions and are organized in topical sections on: knowledge management models and analysis; knowledge transfer and learning; knowledge and service innovation; knowledge creation; knowledge and organization; information systems and information science; data mining and intelligent science; social networks and social aspects of KM; big data and IoT; and new trends in IT.
Author :
Publisher :
ISBN 13 : 9781608154593
Total Pages : 0 pages
Book Rating : 4.1/5 (545 download)
Download or read book HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS. written by and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert G. Eccles
Publisher : John Wiley & Sons
ISBN 13 : 1118993748
Total Pages : 336 pages
Book Rating : 4.1/5 (189 download)
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.
Author : Miguel Botto-Tobar
Publisher : Springer Nature
ISBN 13 : 3030680835
Total Pages : 488 pages
Book Rating : 4.0/5 (36 download)
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
Author : Jutta Vinzent
Publisher : VDG Weimar - Verlag und Datenbank für Geisteswissenschaften
ISBN 13 : 3958993036
Total Pages : 403 pages
Book Rating : 4.9/5 (589 download)
Download or read book Identity and Image written by Jutta Vinzent and published by VDG Weimar - Verlag und Datenbank für Geisteswissenschaften. This book was released on 2006-06-22 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the image and identity of émigré painters, sculptors and graphic artists from Nazi Germany in Britain between 1933 and 1945. It focuses on a neglected field of Exile Studies, that of exiled artists in Britain. Methodologies used in this study have been developed by Exile Studies and History of Art, but also by Postcolonialism, scholars of which usually apply their ideas to the Afro-Asian emigration of the second part of the twentieth century. Thus this study represents methodologically a new way of looking at the emigration from Nazi Germany. Identity and Image is divided into five chapters: After an introductory Chapter One (historiography of the topic, methodology of the study, structure of the book), Chapter Two establishes socio-political patterns of emigration and provides an historical framework for Chapters Three and Four, which concentrate on the image and identity of the refugee artist, the former based on written sources and the latter on visual material. In detail, Chapter Three analyses the British image of the refugee artists and their works on the one hand and the émigrés' self-representations on the other, the latter exemplified by refugee organisations (the Free German League of Culture/Freier Deutscher Kulturbund, the Austrian Centre, the Anglo-Sudeten Club and the Czech Institute) and institutions founded by émigré artists (Jack Bilbo's Modern Art Gallery and Arthur Segal's Painting School). Chapter Four examines the works produced in internment and those exhibited and produced for the refugee organisations discussed in Chapter Three. Chapter Five discusses the results of this study in the light of three postcolonial concepts: diaspora communities, the notion of home and the gendered identity of the refugee. The appendix lists all painters, sculptors and graphic artists from Nazi Germany in Britain with biographical details. Apart from visual and written sources discussed for the first time, there are two major results of the study: First, although the artists were united as refugees, this unity did not lead to a unity in art - "refugee art" is a construction put forward by the British press and the refugee organisations, particularly the Free German League of Culture. Second, contrary to claims that modern art was international and formed a universal unity that "transgressed" nationality, neither the West/Europe nor modernism form unities; instead, in the 1930s and 1940s, cultures in Europe constructed conceptions of other European cultures on the basis of nation-state identities.
Author : Louise Haywood
Publisher : Routledge
ISBN 13 : 1134818688
Total Pages : 246 pages
Book Rating : 4.1/5 (348 download)
Download or read book Thinking Spanish Translation written by Louise Haywood and published by Routledge. This book was released on 2002-09-10 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thinking Spanish Translation is a comprehensive and revolutionary 20-week course in translation method with a challenging and entertaining approach to the acquisition of translation skills.
Author : Martha Ríos Manríquez
Publisher : Emerald Group Publishing
ISBN 13 : 1801173842
Total Pages : 192 pages
Book Rating : 4.8/5 (11 download)
Download or read book Empowerment, Transparency, Technological Readiness and their Influence on Financial Performance, from a Latin American Perspective written by Martha Ríos Manríquez and published by Emerald Group Publishing. This book was released on 2021-08-23 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Empowerment, Transparency, Technological Readiness and their Influence on Financial Performance, from a Latin American Perspective showcases in-depth analysis, allowing companies to obtain information for a broader vision to help make decisions about intervention, market performance and strategy development possibilities.
