Caracterización del concepto de Contabilidad Simplificada en España y Colombia

Fabio Enrique Gómez Meneses; Diego Fernando Católico Segura

doi:https://doi.org/10.15332/s0124-5805.2011.0017.04

Caracterización del concepto de Contabilidad Simplificada en España y Colombia

Translated title of the contribution: Characterization of the concept of Simplified Accounting in Spain and Colombia

Fabio Enrique Gómez Meneses, Diego Fernando Católico Segura

Departamento de Administración

Research output: Contribution to journal › Article › peer-review

Abstract

In this document we will analyze the concept of simplified accounting in Spain and Colombia, identifying its genesis, characteristics and the type of organizations for which it may be useful; organizations that correspond mainly to micro, small and medium enterprises. All of the above, in the context of the current process of international accounting standardization that our country is going through when stipulated in Law 1314 of 2009. The article takes into account the advantages and disadvantages that this process supposes and the particularities of the organizations in which the system is intended to be used.

Translated title of the contribution	Characterization of the concept of Simplified Accounting in Spain and Colombia
Original language	Spanish
Pages (from-to)	77
Number of pages	106
Journal	Revista Activos
Volume	9
Issue number	16-17
DOIs	https://doi.org/10.15332/s0124-5805.2011.0017.04
Publication status	Published - 1 Jun 2011

All Science Journal Classification (ASJC) codes

Business, Management and Accounting(all)

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abstract = "In this document we will analyze the concept of simplified accounting in Spain and Colombia, identifying its genesis, characteristics and the type of organizations for which it may be useful; organizations that correspond mainly to micro, small and medium enterprises. All of the above, in the context of the current process of international accounting standardization that our country is going through when stipulated in Law 1314 of 2009. The article takes into account the advantages and disadvantages that this process supposes and the particularities of the organizations in which the system is intended to be used.",

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