La materialidad desde un enfoque contable”.

dc.contributorDíaz Bautista, Omar
dc.creatorLadino Pabón, Omar Humberto
dc.creatorLatorre Contento, Leidy Paola
dc.date.accessioned2017-11-15T19:46:56Z
dc.date.accessioned2018-11-16T13:59:16Z
dc.date.available2017-11-15T19:46:56Z
dc.date.available2018-11-16T13:59:16Z
dc.date.created2017-11-15T19:46:56Z
dc.identifierhttp://hdl.handle.net/20.500.12010/2508
dc.identifier.urihttp://repositorioslatinoamericanos.uchile.cl/handle/2250/2250158
dc.description.abstractWith the entry into force of the international rules of International Financial Report Standards IFRS in Colombia, we want to show the importance of the calculation of the materiality from an accounting perspective, because there are requirements related to the determination of the materiality in the IFRS Full and IFRS Pymes, however regulations do not establish a calculation or specific criteria which can determine them. Therefore, we will carry out a study of the materiality taking theoretical, normative and practical references to be able to give our point of view of the parameters that are taken into account to determine the materiality.
dc.languagespa
dc.publisherUniversidad de Bogotá Jorge Tadeo Lozano
dc.publisherEspecialización en Estándares Internacionales de Contabilidad y Auditoría
dc.publisherFacultad de Ciencias Económicas y Administrativas
dc.rightsAbierto (Texto Completo)
dc.sourcereponame:Expeditio Repositorio Institucional UJTL
dc.sourceinstname:Universidad de Bogotá Jorge Tadeo Lozano
dc.subjectInformación financiera
dc.subjectMaterialidad o importancia relativa
dc.titleLa materialidad desde un enfoque contable”.
dc.typeTesis


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