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|a Estupiñán Gaitán, Rodrigo
|
| 245 |
1 |
0 |
|a NIC/NIIF transición y adopción en la empresa :
|b implementación por primera vez de las NIIF plenas o full y de las NIIF para las PYMEs /
|c Rodrigo Estupiñán Gaitán.
|
| 260 |
|
|
|a Bogotá :
|b Ediciones de la U,
|c 2013.
|
| 300 |
|
|
|a 294 páginas :
|b ilustraciones ;
|c 24 cm.
|
| 490 |
0 |
|
|a Área contabilidad y finanzas
|
| 504 |
|
|
|a Incluye referencias bibliográficas
|
| 505 |
0 |
|
|a Normas internacionales de contabilidad (NIC) o IAS -- Normas internacionales de información financiera (NIIF) -- NIIF para las PYMEs (IFRS for SME sigla en inglés) -- NIIF para las microempresas: "guía de aplicación del IASB" -- Marco conceptual -- Reconocimiento y medición inicial -- Políticas contables significativas -- Adopción de las normas internacionales de información financiera en NIIF o IFRS -- Plan metodológico para lograr la transición y adopción a NIIF -- Proceso de conversión para cada una de las partidas del activo no corriente, activo corriente y pasivo -- Exenciones y exepciones a la aplicación retroactiva de las NIIF en la adopción por primera vez -- Ejercicio práctico de adopción de las NIIF.
|
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|a Estados financieros
|v Normas internacionales
|2 Armarc
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| 650 |
2 |
7 |
|a Pequeña y mediana empresa
|x Contabilidad
|2 Armarc
|
| 650 |
2 |
7 |
|a Microempresas
|x Contabilidad
|2 Armarc
|
| 650 |
2 |
7 |
|a Contabilidad administrativa
|v Normas internacionales
|2 Armarc
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|a Normas Internacionales de Información Financiera (NIIF)
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