Examinando por Autor "Vásquez Cruz, Álvaro"
Mostrando1 - 3 de 3
Resultados por página
Opciones de clasificación
- PublicaciónAcceso abiertoCaracterización de los estudiantes inscritos y egresados del programa de Contaduría Pública de la Universidad de Ibagué de 1981 al 2019(Universidad de Ibagué., 2019) Peralta Moncaleano, Paula Andrea; Vásquez Cruz, ÁlvaroThe present work was carried out with the sources provided by the public accounting program of the University of Ibagué, obtained from conference attendance forms and the data entered by the graduates themselves, with the objective of characterizing to the students of each cohort from 1981 to 2019 The work was carried out in different phases for the unification of data, personal references, gender categorization, specializations made and thus a specific update of the database was made to the year 2019 for the university. The result of the work is focused on leaving quality and reliable information that serves to make decisions and improvements in the program, knowing the statistical variations of the students' university income in the last three decades and contribution to the future institution accreditation process.
- PublicaciónAcceso abiertoEfectos del impuesto diferido en los estados financieros de las pequeñas empresas de servicios de compras al por mayor y detal de la cuidad de Ibagué(Universidad de Ibagué., 2019) Candia Zapata, Ivonne Carolina; Gómez Martínez, Lina Rocío; Vásquez Cruz, Álvaro
- PublicaciónAcceso abiertoEfectos del impuesto diferido en los estados financieros de las pequeñas empresas de servicios de compras al por mayor y detal de la ciudad de Ibagué(Universidad de Ibagué, 2019) Candia Zapata, Ivonne Carolina; Gómez Martínez, Lina Rocío; Vásquez Cruz, ÁlvaroThe purpose of this research is to determine the effects of deferred tax on the financial statements of small wholesale and retail purchasing services companies in the city of Ibagué; this allows to analyze the effects of the application of the International Financial Reporting Standards, for small and medium-sized companies it has not been given much importance and the consequences reflected in the financial statements with the application of the International Financial Information Standard section 29 taxes deferred. This perhaps, due to the lack of information that entrepreneurs have about the deferred tax. The present investigation was carried out in the small wholesale and retail purchasing services companies of the city of Ibagué; a survey was carried out to the entrepreneurs or people in charge. In this sense, documentary and formative research is done through an exploration of bibliographies to identify the regulatory framework contained in law 1819 of December 2016, which establishes that the financial statements of companies subject to keeping accounting under international financial reporting standards - IFRS. On the other hand, we can conclude the great utility that has been generated by the implementation of the IFRS in small companies; the study showed a 71.43% account with a preparation and presentation of the financial statements according to IFRS, this allows to show its results in a reliable, clear, complete, uniform and comparable with transparency and neutrality.