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|a Plan de cuentas contextualizado bajo NIF : Grupo 2 :
|b prácticas de gobernanza contable en las pyme /
|c Gherson Grajales Londoño, Carlos Augusto Rincón Soto, Guiovanny Lasso Marmolejo.
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|a Bogotá :
|b Ediciones de la U,
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|a Incluye índice de diagramas, mentefatos y tablas
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|a Estándares internacionales -- Marco de referencia -- Políticas contables -- Principios, postulados y restricciones para la presentación de los informes de gestión -- Principios de teneduría de libros -- Principios de rendición de cuentas -- Esencialidades -- Postulados -- Bases y acuerdos suscritos como características y elementos de los reportes de gestión -- Bases comprensivas de medición -- Acuerdos y convencionalismos para la preparación de los informes de gestión -- Reglas para cumplir con los objetivos estratégicos propuestos por los órganos de gobierno de la entidad -- Tesauro híbrido para el grupo 2 -- Catálogo de cuentas para los activos -- Catálogo de cuentas para los pasivos.
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