Item #:
270126726
Plan de cuentas contextualizado bajo Nif: grupo 3 prácticas de gobernanza contable en microempresas: tesauro y taxonomía
Item #:
270126726
SAR 204
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- Los autores proponen este instrumento académico como apoyo en la elaboración del plan de cuentas para la implementación de las NIF del grupo 3, según la normatividad en el anexo 3 del Decreto 2420 de Diciembre de 2015, la cual corresponde a las micro empresas, dentro de la convergencia de la Ley 1314 de 2009; este material brinda el soporte necesario para establecer los parámetros y procedimientos de la trazabilidad contable. Actualmente para Colombia el plan de cuentas para la mayoría de los sectores, no está normatizada, algunos sectores como el cooperativo y el público siguieron manejando el modelo tradicional de la contabilidad bajo cuentas y no taxonomías. El sector bursátil de la normatividad internacional maneja taxonomías estandarizadas para sus revelaciones, y libera el plan de cuentas al diseño de cada organización. Esto impone volver a enseñar a los contadores, a diseñar el plan de cuentas adecuado a cada organización. Pues después del Decreto Reglamentario 2650 de 1993 PUC para el sector comercial y su semejantes en otros sectores, no se volvió a enseñar en la contabilidad como se hacía la clasificación de las cuentas y su indización. El grupo 3, basado en la normatividad NIF para microempresas no tiene una taxonomía estandarizada, como la que se realiza para las normatividad del grupo 1 y grupo 2 para la revelación XBRL. Por esa razón, aquí se esboza un tipo de taxonomía, de tesauro y se plantea un ejercicio de trazabilidad del tesauro a la taxonomía contable. Daha fazla göster
| Yayıncı | Ediciones de la U |
| Yayınlanma Tarihi | 2 Mayıs 2017 |
| Dil | İspanyolca |
| ISBN-10 | 9587626532 |
| ISBN-13 | 978-9587626537 |
| Boyutlar | 16.99 x 1.75 x 24 cm |
Product Description
Plan de cuentas contextualizado bajo Nif: grupo 3 prácticas de gobernanza contable en microempresas: tesauro y taxonomía
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