Análisis de los inventarios en Austral Import Colombia SAS reflejados en los estados financieros a 31 dic 2013 bajo norma colombiana (2649) y su reclasificación con la implantación de la NIC2

Camacho González, Angie Julieth; Espitia Duarte, Jamer Estit

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Date

2014

Author

Camacho González, Angie Julieth

Espitia Duarte, Jamer Estit

Título obtenido

Especialista en Control de Gestión y Revisoría Fiscal

Director de tesis

González Buitrago, José Ignacio

Publicador

Universidad La Gran Colombia

Facultad

Facultad de Postgrados

Programa

Especialización en Control de Gestión y Revisoría Fiscal

TY - GEN T1 - Análisis de los inventarios en Austral Import Colombia SAS reflejados en los estados financieros a 31 dic 2013 bajo norma colombiana (2649) y su reclasificación con la implantación de la NIC2 AU - Camacho González, Angie Julieth AU - Espitia Duarte, Jamer Estit Y1 - 2014 UR - http://hdl.handle.net/11396/4826 PB - Universidad La Gran Colombia AB - Globalization in Colombia is presented as a challenge to companies and their business; as the everyday entrepreneurs seek markets where produce is more profitable and sell more lucrative, either within the country or outside of it. This internationalization of economic activities, creates the need for international standards and therefore requires uniformity of knowledge and parameters that facilitate investment in new markets to identify and interpret financial statements, in which the principles of equity are identified, reciprocity, comparability, transparency, accountability and national interest, to improve economic relations. The national government to be the direct responsibility for promoting international relations involved in the accounting process as it ensures that the information is applied in Colombia is exercised by the joint action of the MHCP (Ministry of Finance and Public Credit) and MCIT (ministries trade industry and Tourism), stipulated in Article I of the Act 1314 "by order of this Act, the State, under the direction of the President's Office and through the entities referred to in this Act, will address the economy, limiting economic freedom to issue accounting standards, financial reporting and information assurance, to form a single, homogeneous system of high quality, understandable and enforced compliance, by virtue of which the financial reports and in particular states financiers, provide comprehensive, transparent and comparable, relevant and reliable, useful for making economic decisions by the state financial information. The owners. Officers and employees of the companies, current or potential investors and other stakeholders. To improve productivity, competitiveness and harmonious development of the business activity of natural and legal persons. Domestic or foreign. "This implies that these rules MUST support the internationalization of economic relations. ER - @misc{11396_4826, author = {Camacho González Angie Julieth and Espitia Duarte Jamer Estit}, title = {Análisis de los inventarios en Austral Import Colombia SAS reflejados en los estados financieros a 31 dic 2013 bajo norma colombiana (2649) y su reclasificación con la implantación de la NIC2}, year = {2014}, abstract = {Globalization in Colombia is presented as a challenge to companies and their business; as the everyday entrepreneurs seek markets where produce is more profitable and sell more lucrative, either within the country or outside of it. This internationalization of economic activities, creates the need for international standards and therefore requires uniformity of knowledge and parameters that facilitate investment in new markets to identify and interpret financial statements, in which the principles of equity are identified, reciprocity, comparability, transparency, accountability and national interest, to improve economic relations. The national government to be the direct responsibility for promoting international relations involved in the accounting process as it ensures that the information is applied in Colombia is exercised by the joint action of the MHCP (Ministry of Finance and Public Credit) and MCIT (ministries trade industry and Tourism), stipulated in Article I of the Act 1314 "by order of this Act, the State, under the direction of the President's Office and through the entities referred to in this Act, will address the economy, limiting economic freedom to issue accounting standards, financial reporting and information assurance, to form a single, homogeneous system of high quality, understandable and enforced compliance, by virtue of which the financial reports and in particular states financiers, provide comprehensive, transparent and comparable, relevant and reliable, useful for making economic decisions by the state financial information. The owners. Officers and employees of the companies, current or potential investors and other stakeholders. To improve productivity, competitiveness and harmonious development of the business activity of natural and legal persons. Domestic or foreign. "This implies that these rules MUST support the internationalization of economic relations.}, url = {http://hdl.handle.net/11396/4826} }RT Generic T1 Análisis de los inventarios en Austral Import Colombia SAS reflejados en los estados financieros a 31 dic 2013 bajo norma colombiana (2649) y su reclasificación con la implantación de la NIC2 YR 2014 LK http://hdl.handle.net/11396/4826 PB Universidad La Gran Colombia AB Globalization in Colombia is presented as a challenge to companies and their business; as the everyday entrepreneurs seek markets where produce is more profitable and sell more lucrative, either within the country or outside of it. This internationalization of economic activities, creates the need for international standards and therefore requires uniformity of knowledge and parameters that facilitate investment in new markets to identify and interpret financial statements, in which the principles of equity are identified, reciprocity, comparability, transparency, accountability and national interest, to improve economic relations. The national government to be the direct responsibility for promoting international relations involved in the accounting process as it ensures that the information is applied in Colombia is exercised by the joint action of the MHCP (Ministry of Finance and Public Credit) and MCIT (ministries trade industry and Tourism), stipulated in Article I of the Act 1314 "by order of this Act, the State, under the direction of the President's Office and through the entities referred to in this Act, will address the economy, limiting economic freedom to issue accounting standards, financial reporting and information assurance, to form a single, homogeneous system of high quality, understandable and enforced compliance, by virtue of which the financial reports and in particular states financiers, provide comprehensive, transparent and comparable, relevant and reliable, useful for making economic decisions by the state financial information. The owners. Officers and employees of the companies, current or potential investors and other stakeholders. To improve productivity, competitiveness and harmonious development of the business activity of natural and legal persons. Domestic or foreign. "This implies that these rules MUST support the internationalization of economic relations. OL Spanish (121)

Abstract

Las actividades comerciales; pues los empresarios cada día buscan mercados donde producir sea más rentable y vender más lucrativo, bien sea al interior del país o fuera de él. Dicha internacionalización de actividades económicas, crea la necesidad de aplicar normas internacionales y por ende requiere de la uniformidad de conocimientos y parámetros que faciliten la inversión en nuevos mercados que permitan identificar e interpretar sus estados financieros, en los cuales se identifiquen los principios de equidad, reciprocidad, comparabilidad, transparencia, confiabilidad y conveniencia nacional, que permitan mejorar las relaciones económicas. El gobierno nacional al ser el directo encargado de promover las relaciones internacionales, interviene en el proceso contable pues asegura que la información que se aplica en Colombia se ejerza mediante la acción conjunta del MHCP (ministerio de hacienda y crédito público) y MCIT (ministerios de comercio industria y turismo), estipulado en el artículo primero de la ley 1314 “Por mandato de esta Ley, el Estado, bajo la dirección del Presidente la República y por intermedio de las entidades a que hace referencia la presente Ley, intervendrá la economía, limitando la libertad económica, para expedir normas contables, de información financiera y de aseguramiento de la información, que conformen un sistema único y homogéneo de alta calidad, comprensible y de forzosa observancia, por cuya virtud los informes contables y, en particular, los estados financieros, brinden información financiera comprensible, transparente y comparable, pertinente y confiable, útil para la toma de decisiones económicas por parte del Estado. Los propietarios. Funcionarios y empleados de las empresas, los inversionistas actuales o potenciales y otras partes interesadas. Para mejorar la productividad, la competitividad y el desarrollo armónico de la actividad empresarial de las personas naturales y jurídicas. Nacionales o extranjeras.” Lo que implica que dichas normas deberán apoyar la internacionalización de las relaciones económicas.

Abstract

Globalization in Colombia is presented as a challenge to companies and their business; as the everyday entrepreneurs seek markets where produce is more profitable and sell more lucrative, either within the country or outside of it. This internationalization of economic activities, creates the need for international standards and therefore requires uniformity of knowledge and parameters that facilitate investment in new markets to identify and interpret financial statements, in which the principles of equity are identified, reciprocity, comparability, transparency, accountability and national interest, to improve economic relations. The national government to be the direct responsibility for promoting international relations involved in the accounting process as it ensures that the information is applied in Colombia is exercised by the joint action of the MHCP (Ministry of Finance and Public Credit) and MCIT (ministries trade industry and Tourism), stipulated in Article I of the Act 1314 "by order of this Act, the State, under the direction of the President's Office and through the entities referred to in this Act, will address the economy, limiting economic freedom to issue accounting standards, financial reporting and information assurance, to form a single, homogeneous system of high quality, understandable and enforced compliance, by virtue of which the financial reports and in particular states financiers, provide comprehensive, transparent and comparable, relevant and reliable, useful for making economic decisions by the state financial information. The owners. Officers and employees of the companies, current or potential investors and other stakeholders. To improve productivity, competitiveness and harmonious development of the business activity of natural and legal persons. Domestic or foreign. "This implies that these rules MUST support the internationalization of economic relations.

URI

http://hdl.handle.net/11396/4826

Collections

Especialización en Control de Gestión y Revisoría Fiscal [11]