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    Propuesta para la implementación de las NIC, en la cuenta de cartera de la Cooperativa Fadetex

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    Date

    2014

    Author

    Cabezas Torres, Jenny Dominga

    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

    Citación

           
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    TY - GEN T1 - Propuesta para la implementación de las NIC, en la cuenta de cartera de la Cooperativa Fadetex AU - Cabezas Torres, Jenny Dominga Y1 - 2014 UR - http://hdl.handle.net/11396/4835 PB - Universidad La Gran Colombia AB - This project aims to show how the cooperative "Fadetex" is affected by the International Financial Reporting Standards (IFRS). Process that must be implemented, in order to, fulfill these international standards. The primary scope is to identify and disclose the impact of the international financial reporting standards in savings and credit cooperatives(SACCO) , as reference to this work the Fadetex cooperative, which is being running in the Colombian market for 50 years will be taken into account. Fadetex objective is to satisfy economic and social needs of its stakeholders and associates, through its savings services, credits and loans for recreational spending and house acquisition; this is intended through a wade and suitable service portfolio, that allows satisfy their necessities, attempting to better standards of quality of life. The purpose of the use of the IFRS is to standardize the accounting applications and to be useful to the users who make sense of the information. ER - @misc{11396_4835, author = {Cabezas Torres Jenny Dominga}, title = {Propuesta para la implementación de las NIC, en la cuenta de cartera de la Cooperativa Fadetex}, year = {2014}, abstract = {This project aims to show how the cooperative "Fadetex" is affected by the International Financial Reporting Standards (IFRS). Process that must be implemented, in order to, fulfill these international standards. The primary scope is to identify and disclose the impact of the international financial reporting standards in savings and credit cooperatives(SACCO) , as reference to this work the Fadetex cooperative, which is being running in the Colombian market for 50 years will be taken into account. Fadetex objective is to satisfy economic and social needs of its stakeholders and associates, through its savings services, credits and loans for recreational spending and house acquisition; this is intended through a wade and suitable service portfolio, that allows satisfy their necessities, attempting to better standards of quality of life. The purpose of the use of the IFRS is to standardize the accounting applications and to be useful to the users who make sense of the information.}, url = {http://hdl.handle.net/11396/4835} }RT Generic T1 Propuesta para la implementación de las NIC, en la cuenta de cartera de la Cooperativa Fadetex YR 2014 LK http://hdl.handle.net/11396/4835 PB Universidad La Gran Colombia AB This project aims to show how the cooperative "Fadetex" is affected by the International Financial Reporting Standards (IFRS). Process that must be implemented, in order to, fulfill these international standards. The primary scope is to identify and disclose the impact of the international financial reporting standards in savings and credit cooperatives(SACCO) , as reference to this work the Fadetex cooperative, which is being running in the Colombian market for 50 years will be taken into account. Fadetex objective is to satisfy economic and social needs of its stakeholders and associates, through its savings services, credits and loans for recreational spending and house acquisition; this is intended through a wade and suitable service portfolio, that allows satisfy their necessities, attempting to better standards of quality of life. The purpose of the use of the IFRS is to standardize the accounting applications and to be useful to the users who make sense of the information. OL Spanish (121)
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    Palabras clave

    Implementación gerencial
    Normas Internacionales de Contabilidad (NIC)
    Cuenta cartera
    Teneduría de libros
    Contabilidad - Normas
    Estados financieros
    Compañías - Informes
    Presupuesto
    Crédito - Administración
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    Abstract

    Este proyecto consiste en dar a conocer el cómo afecta la norma internacional de contabilidad (NIC) en la cooperativa Fadetex; proceso que se hace necesario de implementar en la Cooperativa, en cumplimiento de la norma. El objetivo principal del proyecto es identificar y revelar el impacto de la norma internacional de contabilidad en las cooperativas de ahorro y crédito, para ello se tomará como referencia la cooperativa llamada Fadetex que lleva más de 50 años en el mercado colombiano, con el objetivo corporativo de satisfacer necesidades económicas y sociales de los asociados y sus familias; mediante la prestación de sus servicios tales como crédito, ahorro, prestamos para vivienda y recreación, a través de un amplio y adecuado portafolio de servicios, que permiten satisfacer las necesidades procurando una mejorar calidad de vida. La finalidad de la aplicación de la norma internacional es estandarizar la aplicación contable y de esta forma ser útil a los usuarios que la requieran.

    Abstract

    This project aims to show how the cooperative "Fadetex" is affected by the International Financial Reporting Standards (IFRS). Process that must be implemented, in order to, fulfill these international standards. The primary scope is to identify and disclose the impact of the international financial reporting standards in savings and credit cooperatives(SACCO) , as reference to this work the Fadetex cooperative, which is being running in the Colombian market for 50 years will be taken into account. Fadetex objective is to satisfy economic and social needs of its stakeholders and associates, through its savings services, credits and loans for recreational spending and house acquisition; this is intended through a wade and suitable service portfolio, that allows satisfy their necessities, attempting to better standards of quality of life. The purpose of the use of the IFRS is to standardize the accounting applications and to be useful to the users who make sense of the information.
    URI
    http://hdl.handle.net/11396/4835
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