Examinando por Materia "NIIF"
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- PublicaciónAcceso abiertoDiplomado de Normas Internacionales de Auditoría y Aseguramiento de la Información Financiera(Centro de Innovación Educativa ÁVACO, 2016-02-22) Isaacs Rodriguez, Carlos AlbertoVideo
- PublicaciónRestringidoEfectos contables y tributarios en la aplicación del impuesto diferido bajo NIIF Pymes para empresas del sector comercial de productos alimenticios de Ibagué(Universidad de Ibagué, 2018) Varón Tavera, Azucena; Palma Palma, Sonia Marcela; Vásquez Cruz, Álvaro EugenioThe marketing of food products for mass consumption is one of the major contributors to the economy in the city of Ibagué. This business model, its commercial strategies and its dizzying growth in the last decade, allows us to choose this scheme for the application of the new financial information process based on IFRS, group II and its effects on the taxation of deferred taxes, caused by the process of convergence of financial statements made under Decree 2649 of 1993 to opening financial statements under international financial reporting standards. In accordance with these changes, it is intended to analyze the impact generated by convergence. This convergence process is a reality for all Colombian companies. Regardless of the group in which they belong, the key to the process of convergence to international financial reporting standards is to recognize the positive or negative aspects that can generate the implementation or modification of a new accounting policy in the organization, many public accountants in Colombia begin to know and apply the International Financial Reporting Standards (IFRS), for the need to have accounting and financial information clearer and more transparent for the investor and the general public and that in turn is useful for economic decision making. For the development of this investigation will be carried out under cases of suppositions, due to the high degree of confidentiality that the administrators of this information possess, being their duty to facilitate information to third parties, the decision of each one of them will be respected.
- PublicaciónAcceso abiertoEstrategias para mejorar la calidad de la auditoria(Universidad de Ibagué, 2018) Vargas Amaya, Zulma Andrea; Rojas Seña, Yesica Marcela; Torres, Franklin Emir; Díaz Ramírez, Angie CarolinaIASB (International Accounting Standards Boards) is a private entity that is responsible for developing and approving the International Financial Reporting Standards - IFRS The IAASB strengthens the profession of auditing and assurance of information worldwide, to this end invites several important authors worldwide to comment on professional skepticism, quality control and group audits, in order to learn about experiences , comments that contribute and generate ideas to create standards and procedures that improve auditing worldwide. Through letters in response to the IAASB; the actors spoke and listened to the call of the organization, where the importance of professional skepticism and circumstances in which material errors can be generated, which affect the evidence of the audit, is recognized. The IAASB international regulator consulted a certain number of organizations to find out their opinion and point of view, based on coherent and well-founded responses to the survey, in order to know and implement strategies to improve the audits carried out of interest. public, evaluating professional skepticism, quality control and group audits.
- PublicaciónAcceso abiertoPerspectivas empresariales sobre: Escepticismo profesional, control de calidad y auditorias de grupo(Universidad de Ibagué, 2018) Galindo Peñaloza, Gloria Katherine; Patiño Gómez, Shusan Verónica; Torres, Franklin Emir; Díaz Ramírez, Angie CarolinaThe main objective of the International Auditing and Assurance Standards Board (IAASB) when initiating the technical, open and public discussion process in relation to professional skepticism, quality control and group audits; is to identify and analyze the needs and expectations of the different stakeholders (users of the financial statements, preparers, audit committees and the organizations that represent these groups), on the appropriate presentation and design of the current standards. The auditing and quality control standards need continuous updating due to the different circumstances that arise in the global context, for this reason the IAASB in the normal development of its functions performs this type of activities (surveys) in order to know the different points of view that companies and institutions have when making use of international standards.