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|a Vásquez Bernal, Ricardo
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|a Aplicación por primera vez de las NIIF :
|b NIIF plenas y NIIF pymes - guía práctica : casos prácticos de la aplicación de las normas internacionales de información financiera (NIIF) en la fecha de transición /
|c dirección, coordinación y redacción Ricardo Vásquez Bernal y Wilmar Franco Franco.
|
| 260 |
|
|
|a Bogotá :
|b Legis Editores,
|c 2014.
|
| 300 |
|
|
|a 479 páginas ;
|c 24 cm
|e 1 CD-ROM (12 cm)
|
| 505 |
2 |
|
|a Alcance y contexto -- Introducción al caso -- Alcance y contexto -- Activos tangibles e intangibles -- Inventarios -- Propiedades, planta y equipo -- Propiedades de inversión -- Activos intangibles distintos del "Goodwill" -- Arrendamientos -- Agricultura, constos de exploración y evaluación de recursos minerales y concesiones de servicios -- Subvenciones del gobierno -- Deterioro de valor de los activos -- Otros activos y otros pasivos -- Activos y pasivos financieros (instrumentos financieros) -- Efectivo equivalente de efectivo -- Deudores comerciales y otras cuentas por cobrar -- Inversiones en instrumentos de deuda y patrimonio -- Obligaciones financieras y otros préstamos -- Proveedores, cuentas por pagar comerciales y otras cuentas por pagar -- Instrumentos financieros derivados -- Pasivos y patrimonio -- Provisiones, activos y pasivos contingentes -- Beneficios de los empleados -- Impuestos corrientes y diferidos -- Ingresos ordinarios y patrimonio -- Combinación y consolidación de estados financieros -- Combinación de negocios y "Goodwill" -- Estados financieros consolidados y separados -- Inversiones en asociadas, negocios conjuntos y participaciones en operaciones conjuntas -- Transacciones en moneda extranjera y conversión de negocios en el extranjero -- Preparación de reportes -- Reportes financieros bajo NIIF -- Norma de transición para la elaboración del estado de situación financiera de apertura de entidad que aplica por primera vez las NIIF -- Anexos: Normas de transición para implementación por primera vez de NIIF plenas y NIFF pymes -- Guía práctica de aplicación por primera vez en las microempresas -- Decreto 2784 del 2012 -- Decreto 1851 del 2013 -- Decreto 3022 del 2013 -- Decreto 2706 del 2012
|
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| 952 |
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| 952 |
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| 952 |
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| 952 |
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| 952 |
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| 952 |
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| 952 |
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|
| 952 |
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|
| 952 |
|
|
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|6 657_320000000000000_A642A
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| 999 |
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| 942 |
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