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|a Contabilidad financiera para pequeñas y medianas empresas :
|b guía de aplicación práctica para las entidades del grupo 2 /
|c César Augusto salazar B., Edgar Emilio Salazar B., Jaime Arturo Marín S.
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|a Bogotá :
|b Legis,
|c 2015.
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|a Marco conceptual. Principios y conceptos generales -- Políticas, estimaciones contables y errores -- Ingresos de actividades ordinarias, cuentas por cobrar y otros activos financieros -- Inventarios -- Tratamiento contable de impuestos y retenciones -- Beneficios de corto plazo para empleados -- Propiedades, planta y equipo -- Propiedades de inversión -- Activos intangibles, distintos de la plusvalía -- Arrendamientos -- Deterioro de valor de los activos a largo plazo -- Pasivos financieros -- Provisiones y contingencias -- Impuestos a las ganancias -- Patrimonio -- Presentación de estados financieros -- Transición a la NIIF para las Pymes
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