| dc.contributor.advisor | N/A | en_US |
| dc.contributor.author | Rodríguez Castilla, Magda Mildreth | |
| dc.contributor.author | Peñaranda Peñaranda, Marta Milena | |
| dc.contributor.author | Jácome Castilla, Naydú Judith | |
| dc.date.accessioned | 2024-04-09T14:54:19Z | |
| dc.date.available | 2024-04-09T14:54:19Z | |
| dc.date.issued | 2021-10-15 | |
| dc.identifier.uri | https://repositorioinstitucional.ufpso.edu.co/xmlui/handle/20.500.14167/3589 | |
| dc.description.abstract | Este libro posibilita la comprensión del marco conceptual de los activos para la identificación, medición, valoración y revelación de la información de los estados financieros, acorde con las Normas Internacionales de Información Financiera (NIIF); las cuentas de activos representan la estructura de inversión de la empresa, reflejando los recursos controlados por la organización y de los cuales se espera obtener beneficios futuros.
A lo largo de este texto se suministran al lector los conceptos y el tratamiento contable de cada una de las cuentas que hacen parte de los grupos contables de efectivo y equivalentes de efectivo, inversiones de instrumentos de patrimonio y acuerdos conjuntos, cuentas corrientes comerciales, inventarios, propiedad planta y equipo, e intangibles y diferidos.
Debido a su metodología, está orientado a estudiantes, profesionales y empresarios, quienes encontrarán en este libro una guía para aprender sobre las cuentas de activos. | en_US |
| dc.language.iso | spa | en_US |
| dc.subject | Ciencias empresariales | en_US |
| dc.subject | Contabilidad | en_US |
| dc.title | Contabilidad de activos | en_US |
| dc.title.translated | Asset accounting | en_US |
| dc.contributor.cvlac | [0000151791] | en_US |
| dc.contributor.cvlac | [0001353858] | en_US |
| dc.contributor.cvlac | [0001469780] | en_US |
| dc.contributor.googlescholar | [l_flztEAAAAJ&hl] | en_US |
| dc.contributor.googlescholar | [yflam14AAAAJ] | en_US |
| dc.contributor.googlescholar | [T-2TaRcAAAAJ] | en_US |
| dc.contributor.orcid | [0000-0002-2250-2146] | en_US |
| dc.contributor.orcid | [0000-0002-9257-9245] | en_US |
| dc.contributor.orcid | [0000-0001-9241-0522] | en_US |
| dc.contributor.researchgate | [Magda-Rodriguez-Castilla-2159204446] | en_US |
| dc.contributor.researchgate | [Marta-Penaranda] | en_US |
| dc.contributor.researchgate | [Naydu-Jacome-Castilla-2] | en_US |
| dc.contributor.scopus | [6505493143] | en_US |
| dc.contributor.scopus | [58106706700] | en_US |
| dc.contributor.scopus | [57212414398] | en_US |
| dc.description.abstractenglish | This book makes it possible to understand the conceptual framework of assets for the identification, measurement, valuation and disclosure of information in financial statements, in accordance with International Financial Reporting Standards (IFRS); Asset accounts represent the investment structure of the company, reflecting the resources controlled by the organization and from which future benefits are expected to be obtained.
Throughout this text, the reader is provided with the concepts and accounting treatment of each of the accounts that are part of the accounting groups of cash and cash equivalents, investments of equity instruments and joint agreements, commercial current accounts, inventories. , property, plant and equipment, and intangible and deferred assets.
Due to its methodology, it is aimed at students, professionals and businessmen, who will find in this book a guide to learning about asset accounts. | en_US |
| dc.subject.keywords | Business Studies | en_US |
| dc.subject.keywords | Accounting | en_US |
| dc.publisher.faculty | Facultad ciencias administrativas y económicas | en_US |
| dc.publisher.program | Pregrado administración de empresas | en_US |
| dc.description.degreelevel | Pregrado | en_US |
| dc.degree.name | Administrador de empresas | en_US |
| dc.contributor.jury | N/A, N/A | |
