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|a Vásquez Bernal, Ricardo
|e autor
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| 245 |
1 |
3 |
|a El ABC de las NIIF :
|b guía básica de preguntas y respuestas para la implementación de las Normas Internacionales de Información Financiera IFRS-NIIF /
|c Ricardo Vásquez Bernal, Wilmar Franco Franco.
|
| 264 |
|
1 |
|a Bogotá :
|b Legis,
|c [2013].
|
| 300 |
|
|
|a 292 páginas ;
|c 24 cm.
|
| 336 |
|
|
|a texto
|2 rdacontent
|
| 337 |
|
|
|a sin mediación
|2 rdamedia
|
| 338 |
|
|
|a volumen
|2 rdacarrier
|
| 504 |
|
|
|a Incluye referencias bibliográficas
|
| 505 |
1 |
|
|a Contexto internacional -- Contexto local -- Marco conceptual -- Disposiciones transitorias -- Estructura, forma y contenido de las NIIF -- Presentación de estados financieros -- Efectivo y equivalentes en efectivo -- Cuentas por cobrar comerciales y otros préstamos -- Inventarios -- Activos biológicos y productos agrícolas -- Activos y pasivos por impuestos corrientes y diferidos -- Propiedades de inversión -- Propiedades, planta y equipo -- Arrendamientos -- Activos intangibles distintos del goodwill -- Goodwill o plusvalía (crédito marcantil) -- Inversiones permanentes en instrumentos de patrimonio (subsidiarias, asociadas y negocios conjuntos) -- Efectos de las variaciones de las tasas de cambio por posiciones en moneda extranjera -- Inversiones en instrumentos de deuda (CDT, bonos y otros préstamos) -- Activos no corrientes mantenidos para la venta, para distribuir a los propietarios y operaciones discontinuadas -- Obligaciones financieras y otros préstamos -- Costos de préstamos -- Cuentas por pagar comerciales y otras cuentas por pagar -- Deterioro de valor de los activos -- Provisiones y contingencias -- Obligaciones laborales -- Subvenciones del gobierno y ayudas gubernamentales -- Contratos de construcción -- Ingresos ordinarios
|
| 650 |
1 |
7 |
|a Contabilidad
|v Normas técnicas
|2 Armarc 2.0
|
| 650 |
2 |
7 |
|a Estados financieros
|v Normas técnicas
|2 Armarc 2.0
|
| 650 |
2 |
7 |
|a Derecho financiero
|2 Armarc 2.0
|
| 650 |
2 |
7 |
|a Administración de los activos y pasivos
|2 Armarc 2.0
|
| 650 |
2 |
7 |
|a Estados financieros consolidados
|2 Armarc 2.0
|
| 700 |
1 |
|
|a Franco Franco, Wilmar
|e autor
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