|
|
|
|
| LEADER |
00000nam a2200000 a 4500 |
| 001 |
000069995 |
| 003 |
CO-BoSNA |
| 005 |
20260107163150.0 |
| 008 |
150121s2012^^^^ck^a^^^^r^^^^^000^0^spa^d |
| 020 |
|
|
|a 9789586487993
|
| 040 |
|
|
|a CO-BoSNA
|b spa
|
| 082 |
0 |
4 |
|a 657.3
|b E829e
|2 23
|
| 100 |
1 |
|
|a Estupiñan Gaitán, Rodrigo
|
| 245 |
1 |
0 |
|a Estados financieros básicos bajo NIC/NIIF :
|b NIC: normas internacionales de contabilidad ; NIIF: normas internacionales de información financiera diferencias de NIIF para PYMES /
|c Rodrigo Estupinán Gaitán.
|
| 250 |
|
|
|a 2a. edición
|
| 260 |
|
|
|a Bogotá :
|b Ecoe Ediciones,
|c 2012.
|
| 300 |
|
|
|a xiii, 212 páginas :
|b ilustraciones ;
|c 24 cm.
|
| 490 |
0 |
|
|a Colección ciencias administrativas. Área contabilidad y finanzas
|
| 504 |
|
|
|a Incluye referencias bibliográficas
|
| 505 |
2 |
|
|a Normas Internacionales de información financiera, NIIF (IFRS en inglés) -- Cambios en la aplicación de las NIC/NIIF -- Estimaciones significativas y otros juicios -- Finalidad, presentación y componentes de los estados financieros -- Estado de situación financiera -- Estado de resultado integral -- Estado de cambios en el patrimonio -- Estado de flujos de efectivo -- Notas a los estados financieros -- Primera aplicación de las NIC/ NIIF -- NIIF para pymes -- Estados financieros en la NIIF para Pymes -- Información a revelar sobre políticas contables -- NIFF para pymes: resumen de la secciones -- Adenda : estado de cambios en la situación financiera
|
| 650 |
1 |
7 |
|a Estados financieros
|v Normas internacionales
|2 Armarc
|
| 650 |
2 |
7 |
|a Estados financieros consolidados
|2 Armarc
|
| 650 |
2 |
7 |
|a Administración financiera
|2 Armarc
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321946
|a 05053
|b 05053
|d 2016-03-31
|i 6652
|l 0
|o 657.3 E829e
|p 053062027619
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 104 No. 69-120, Medellín
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321947
|a 05204
|b 05204
|d 2016-12-19
|i 33424
|l 0
|o 657.3 E829e
|p O53062011034
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra. 29 No. 25-27, Santa Rosa de Osos
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_021800000000000_E829E
|7 0
|8 GENER
|9 321948
|a 05504
|b 05504
|d 2015-03-09
|l 0
|o 657.0218 E829e
|p 059504000189
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Km. 1 Salida a Turbo, Apartadó
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_021800000000000_E829E
|7 0
|8 GENER
|9 321949
|a 05504
|b 05504
|d 2015-04-07
|i 214908
|l 0
|o 657.0218 E829e
|p 059504000682
|r 2026-01-07 16:31:50
|t Ej. 4
|w 2026-01-07
|y BOOK
|z Km. 1 Salida a Turbo, Apartadó
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_021800000000000_E829E
|7 0
|8 GENER
|9 321950
|a 05504
|b 05504
|d 2015-04-07
|i 214908
|l 0
|o 657.0218 E829e
|p 059504000680
|r 2026-01-07 16:31:50
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Km. 1 Salida a Turbo, Apartadó
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_021800000000000_E829E
|7 0
|8 GENER
|9 321951
|a 05504
|b 05504
|d 2015-04-07
|i 214908
|l 0
|o 657.0218 E829e
|p 059504000681
|r 2026-01-07 16:31:50
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Km. 1 Salida a Turbo, Apartadó
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_021800000000000_E829E1
|7 0
|8 GENER
|9 321952
|a 05505
|b 05505
|d 2015-02-05
|i 119258
|l 0
|o 657.0218 E829e1
|p 69995-40
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 11 No. 12-42, Santa Fe de Antioquia
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_021800000000000_E829E1
|7 0
|8 GENER
|9 321953
|a 05505
|b 05505
|d 2015-02-05
|i 119258
|l 0
|o 657.0218 E829e1
|p 69995-60
|r 2026-01-07 16:31:50
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Calle 11 No. 12-42, Santa Fe de Antioquia
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_021800000000000_E829E1
|7 0
|8 GENER
|9 321954
|a 05505
|b 05505
|d 2015-02-05
|i 119258
|l 0
|o 657.0218 E829e1
|p 69995-50
|r 2026-01-07 16:31:50
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Calle 11 No. 12-42, Santa Fe de Antioquia
|
| 952 |
|
|
|0 0
|1 0
|4 11
|6 657_021800000000000_E829E1
|7 0
|8 GENER
|9 321955
|a 11404
|b 11404
|d 2015-01-21
|l 0
|o 657.0218 E829e1
|p 119404001813
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Av. Caracas No. 13-80, Bogotá
|
| 952 |
|
|
|0 0
|1 0
|4 11
|6 657_021800000000000_E829E1
|7 0
|8 GENER
|9 321956
|a 11404
|b 11404
|d 2015-01-21
|l 0
|o 657.0218 E829e1
|p 119404001814
|r 2026-01-07 16:31:50
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Av. Caracas No. 13-80, Bogotá
|
| 952 |
|
|
|0 0
|1 0
|3 Reimpresiòn 2015
|4 8
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321957
|a 15305
|b 15305
|d 2016-02-12
|i 126044
|l 0
|o 657.3 E829e
|p 159305001707
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 19 Nº 12-29, Tunja
|
| 952 |
|
|
|0 0
|1 0
|3 Reimpresiòn 2015
|4 8
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321958
|a 15306
|b 15306
|d 2016-02-12
|i 126044
|l 0
|o 657.3 E829e
|p 159305001710
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra. 7 No. 19-10, Tunja
|
| 952 |
|
|
|0 0
|1 0
|3 Reimpresion 2015
|4 8
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321959
|a 15306
|b 15306
|d 2016-02-12
|i 126044
|l 0
|o 657.3 E829e
|p 159305001711
|r 2026-01-07 16:31:50
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Cra. 7 No. 19-10, Tunja
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321960
|a 17219
|b 17219
|d 2016-07-19
|i 14299
|l 0
|o 657.3 E829e
|p 17606813544
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321961
|a 20521
|b 20521
|d 2016-12-21
|i 34119
|l 0
|o 657.3 E829e
|p 209521001895
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra. 19 No. 15, Valledupar
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321962
|a 20521
|b 20521
|d 2016-12-21
|i 34119
|l 0
|o 657.3 E829e
|p 209521001896
|r 2026-01-07 16:31:50
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Cra. 19 No. 15, Valledupar
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321963
|a 20521
|b 20521
|d 2016-12-21
|i 34119
|l 0
|o 657.3 E829e
|p 209521001898
|r 2026-01-07 16:31:50
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Cra. 19 No. 15, Valledupar
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321964
|a 20521
|b 20521
|d 2016-12-21
|i 34119
|l 0
|o 657.3 E829e
|p 209521001901
|r 2026-01-07 16:31:50
|t Ej. 4
|w 2026-01-07
|y BOOK
|z Cra. 19 No. 15, Valledupar
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321965
|a 20521
|b 20521
|d 2016-12-21
|i 34119
|l 0
|o 657.3 E829e
|p 209521001902
|r 2026-01-07 16:31:50
|t Ej. 5
|w 2026-01-07
|y BOOK
|z Cra. 19 No. 15, Valledupar
|
| 952 |
|
|
|0 0
|1 0
|4 6
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321966
|a 25509
|b 25509
|d 2016-08-12
|i 16436
|l 0
|o 657.3 E829e
|p 259509000713
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 2 No. 1303 Barrio San Rafael, Villeta
|
| 952 |
|
|
|0 0
|1 0
|4 6
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321967
|a 25509
|b 25509
|d 2016-08-12
|i 16436
|l 0
|o 657.3 E829e
|p 259509000714
|r 2026-01-07 16:31:50
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Calle 2 No. 1303 Barrio San Rafael, Villeta
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321968
|a 25510
|b 25510
|d 2016-11-11
|i 26623
|l 0
|o 657.3 E829e
|p 259510000826
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Av. Manuel Humberto Cárdenas Calle 16, Fusagasugá
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321969
|a 25510
|b 25510
|d 2016-11-11
|i 26623
|l 0
|o 657.3 E829e
|p 259510000827
|r 2026-01-07 16:31:50
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Av. Manuel Humberto Cárdenas Calle 16, Fusagasugá
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321970
|a 25511
|b 25511
|d 2018-03-14
|i 65986
|l 0
|o 657.3 E829e
|p 951110004078
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra. 10 No. 30-04, Girardot
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321971
|a 25511
|b 25511
|d 2018-03-14
|i 65986
|l 0
|o 657.3 E829e
|p 951110004079
|r 2026-01-07 16:31:50
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Cra. 10 No. 30-04, Girardot
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321972
|a 25518
|b 25518
|d 2018-03-14
|i 115171
|l 0
|o 657.3 E829e
|p 259518000146
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra. 10 No. 30-04, Girardot
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321973
|a 25519
|b 25519
|d 2018-03-14
|i 115175
|l 0
|o 657.3 E829e
|p 259519000124
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra. 10 No. 30-04, Girardot
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321974
|a 41525
|b 41525
|d 2016-12-02
|i 31371
|l 0
|o 657.3 E829e
|p 419525005425
|r 2026-01-07 16:31:50
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra 10 No. 11-22, Garzón
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321975
|a 41525
|b 41525
|d 2016-12-02
|i 31371
|l 0
|o 657.3 E829e
|p 419525005426
|r 2026-01-07 16:31:50
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Cra 10 No. 11-22, Garzón
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_021800000000000_E829E
|7 0
|8 GENER
|9 321976
|a 47529
|b 47529
|d 2015-01-22
|i 126169
|l 0
|o 657.0218 E829e
|p 479529002238
|r 2026-01-07 16:31:51
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Av. Ferrocarril No. 27-97, Santa Marta
|
| 952 |
|
|
|0 0
|1 0
|3 REIMPRESIÓN 2012
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321977
|a 50119
|b 50119
|d 2016-10-27
|i 24124
|l 0
|o 657.3 E829e
|p 509119000378
|r 2026-01-07 16:31:51
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Predio el Bolsillo frente a Urbanización las Margaritas
|
| 952 |
|
|
|0 0
|1 0
|3 REIMPRESIÓN 2012
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321978
|a 50119
|b 50119
|d 2016-10-27
|i 24124
|l 0
|o 657.3 E829e
|p 509119000379
|r 2026-01-07 16:31:51
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Predio el Bolsillo frente a Urbanización las Margaritas
|
| 952 |
|
|
|0 0
|1 0
|3 2012
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321979
|a 50119
|b 50119
|d 2016-10-27
|i 24124
|l 0
|o 657.3 E829e
|p 509119000380
|r 2026-01-07 16:31:51
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Predio el Bolsillo frente a Urbanización las Margaritas
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321980
|a 50532
|b 50532
|d 2017-03-02
|i 37978
|l 0
|o 657.3 E829e
|p 509532001123
|r 2026-01-07 16:31:51
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Km 1 vía Acacias, Villavicencio
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321981
|a 50532
|b 50532
|d 2017-03-02
|i 37978
|l 0
|o 657.3 E829e
|p 509532001124
|r 2026-01-07 16:31:51
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Km 1 vía Acacias, Villavicencio
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_021800000000000_E829E
|7 0
|8 GENER
|9 321982
|a 66067
|b 66067
|d 2016-02-02
|i 108983
|l 0
|o 657.0218 E829e
|p 666067019980
|r 2026-01-07 16:31:51
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra, 8 N° 26-79 Pereira
|
| 952 |
|
|
|0 0
|1 0
|3 Reimpreso 2015
|4 5
|6 657_021800000000000_E829E
|7 0
|8 GENER
|9 321983
|a 66067
|b 66067
|d 2017-09-14
|i 51998
|l 0
|o 657.0218 E829e
|p 666067001782
|r 2026-01-07 16:31:51
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Cra. 8 No. 26-79, Pereira
|
| 952 |
|
|
|0 0
|1 0
|3 Reimpresión 2015
|4 5
|6 657_021800000000000_E829E
|7 0
|8 GENER
|9 321984
|a 66067
|b 66067
|d 2017-09-14
|i 51998
|l 0
|o 657.0218 E829e
|p 666067001783
|r 2026-01-07 16:31:51
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Cra. 8 No. 26-79, Pereira
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 EJ___4_000000000000000
|7 0
|8 GENER
|9 321985
|a 68309
|b 68309
|d 2015-11-11
|l 0
|o Ej. 4
|p 686309012533
|r 2026-01-07 16:31:51
|w 2026-01-07
|y BOOK
|z Cra. 27 No. 15-07, Bucaramanga
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_021800000000000_E829E1
|7 0
|8 GENER
|9 321986
|a 68309
|b 68309
|d 2015-06-09
|i 169099
|l 0
|o 657.0218 E829e1
|p 686309009715
|r 2026-01-07 16:31:51
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Cra. 27 No. 15-07, Bucaramanga
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_021800000000000_E829E1
|7 0
|8 GENER
|9 321987
|a 68309
|b 68309
|d 2015-06-09
|i 169099
|l 0
|o 657.0218 E829e1
|p 686309009714
|r 2026-01-07 16:31:51
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra. 27 No. 15-07, Bucaramanga
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_021800000000000_E829E1
|7 0
|8 GENER
|9 321988
|a 68309
|b 68309
|d 2015-06-09
|i 169099
|l 0
|o 657.0218 E829e1
|p 686309009716
|r 2026-01-07 16:31:51
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Cra. 27 No. 15-07, Bucaramanga
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_300000000000000_E829E1
|7 0
|8 GENER
|9 321989
|a 70542
|b 70542
|d 2015-03-16
|l 0
|o 657.3 E829e1
|p 709542001059
|r 2026-01-07 16:31:51
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 25B N° 31 260 Av. Mariscal Sucre, Sincelejo
|
| 952 |
|
|
|0 0
|1 0
|3 Reeimpresión 2015
|4 4
|6 657_320000000000000_E829E
|7 0
|8 GENER
|9 321990
|a 73310
|b 73310
|d 2016-03-30
|i 6471
|l 0
|o 657.32 E829e
|p 733100009232
|r 2026-01-07 16:31:51
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Transv. 1 N° 42 - 244 Ibagué
|
| 952 |
|
|
|0 0
|1 0
|4 11
|6 657_300000000000000_E829E
|7 0
|8 GENER
|9 321991
|a 76067
|b 76067
|d 2017-05-04
|i 41849
|l 0
|o 657.3 E829e
|p 769311004270
|r 2026-01-07 16:31:51
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 52 No. 2 Bis-15, Cali
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_021800000000000_E829E
|7 0
|8 GENER
|9 321992
|a 76544
|b 76544
|d 2015-07-13
|i 179280
|l 0
|o 657.0218 E829e
|p 769544000549
|r 2026-01-07 16:31:51
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 40 No. 30-44, Palmira
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_021800000000000_E829E
|7 0
|8 GENER
|9 321993
|a 76544
|b 76544
|d 2015-07-13
|i 179280
|l 0
|o 657.0218 E829e
|p 769544000550
|r 2026-01-07 16:31:51
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Calle 40 No. 30-44, Palmira
|
| 952 |
|
|
|0 0
|1 0
|3 Reimpresión de 2015
|4 4
|6 657_021800000000000_E829E1
|7 0
|8 GENER
|9 321994
|a 81530
|b 81530
|d 2016-03-31
|i 6619
|l 0
|o 657.0218 E829e1
|p 959530000610
|r 2026-01-07 16:31:51
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra. 20 No. 28-163, Arauca
|
| 999 |
|
|
|c 65988
|d 65988
|
| 942 |
|
|
|6 657_300000000000000__E829E
|
