Abstract
| Original language | Spanish |
|---|---|
| Pages (from-to) | 77 |
| Number of pages | 106 |
| Journal | Revista Activos |
| Volume | 9 |
| Issue number | 16-17 |
| DOIs | |
| Publication status | Published - 1 Jun 2011 |
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All Science Journal Classification (ASJC) codes
- Business, Management and Accounting(all)
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Caracterización del concepto de Contabilidad Simplificada en España y Colombia. / Gómez Meneses, Fabio Enrique; Católico Segura, Diego Fernando.
In: Revista Activos, Vol. 9, No. 16-17, 01.06.2011, p. 77.Research output: Contribution to journal › Article
TY - JOUR
T1 - Caracterización del concepto de Contabilidad Simplificada en España y Colombia
AU - Gómez Meneses, Fabio Enrique
AU - Católico Segura, Diego Fernando
PY - 2011/6/1
Y1 - 2011/6/1
N2 - 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.
AB - 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.
U2 - https://doi.org/10.15332/s0124-5805.2011.0017.04
DO - https://doi.org/10.15332/s0124-5805.2011.0017.04
M3 - Article
VL - 9
SP - 77
JO - Revista Activos
JF - Revista Activos
SN - 0124-5805
IS - 16-17
ER -