Relevancia y oportunidad de la norma contable Colombiana como mecanismo legal de la contabilidad creativa
| dc.contributor.advisor | Velasco Burgos, Blanca Mery | en_US |
| dc.contributor.author | Lobo Ibañez, Yuraini | |
| dc.date.accessioned | 2023-07-13T14:44:13Z | |
| dc.date.available | 2023-07-13T14:44:13Z | |
| dc.date.issued | 2019-04-24 | |
| dc.identifier.uri | https://repositorioinstitucional.ufpso.edu.co/xmlui/handle/20.500.14167/2070 | |
| dc.description.abstract | La investigación tiene como propósito determinar la relevancia y oportunidad de la contabilidad creativa como mecanismo legal en la norma contable Colombiana; por tanto, para llevar a cabo su ejecución y desarrollo se establecieron los siguientes objetivos específicos: comparar el fundamento teórico entre contabilidad creativa y fraude; determinar métodos y/o procesos contables enmarcados dentro de la normatividad Colombiana que permitan realizar prácticas creativas e identificar los beneficios financieros de la implementación de prácticas creativas en la información contable. | en_US |
| dc.format.mimetype | application/pdf | spa |
| dc.language.iso | spa | en_US |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/2.5/co/ | * |
| dc.subject | Relevancia; oportunidad; norma contable; mecanismo; contabilidad creativa | en_US |
| dc.title | Relevancia y oportunidad de la norma contable Colombiana como mecanismo legal de la contabilidad creativa | en_US |
| dc.title.translated | Relevance and opportunity of the Colombian accounting standard as a legal mechanism of creative accounting | en_US |
| dc.contributor.cvlac | https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001470066 | en_US |
| dc.contributor.googlescholar | https://scholar.google.es/citations?hl=es&pli=1&user=8z88wJgAAAAJ | en_US |
| dc.contributor.orcid | https://orcid.org/0000-0003-3404-8806 | en_US |
| dc.description.abstractenglish | The purpose of the research is to determine the relevance and opportunity of creative accounting as a legal mechanism in the Colombian accounting standard; therefore, to carry out its execution and development, the following specific objectives were established: compare the theoretical foundation between creative accounting and fraud; determine accounting methods and/or processes framed within the Colombian regulations that allow creative practices and identify the financial benefits of the implementation of creative practices in accounting information. | en_US |
| dc.subject.keywords | Relevance; chance; accounting standard; mechanism; creative accounting | en_US |
| dc.identifier.instname | instname:Universidad Francisco de Paula Santander Ocaña | spa |
| dc.identifier.reponame | reponame:Repositorio Institucional UFPSO | spa |
| dc.identifier.repourl | repourl:https://repositorio.ufpso.edu.co | spa |
| dc.publisher.faculty | Facultad ciencias administrativas y económicas | en_US |
| dc.publisher.grantor | Universidad Francisco de Paula Santander Ocaña | spa |
| dc.publisher.program | Pregrado contaduria pública | en_US |
| dc.rights.accessrights | info:eu-repo/semantics/openAccess | spa |
| dc.rights.accessrights | http://purl.org/coar/access_right/c_abf2 | spa |
| dc.rights.creativecommons | Atribución-NoComercial-SinDerivadas 2.5 Colombia | * |
| dc.type.coar | http://purl.org/coar/resource_type/c_7a1f | spa |
| dc.type.driver | info:eu-repo/semantics/bachelorThesis | spa |
| dc.type.hasversion | info:eu-repo/semantics/acceptedVersion | spa |
| dc.type.local | Trabajo de Grado | spa |
| dc.type.redcol | http://purl.org/redcol/resource_type/TP | |
| dc.description.degreelevel | Pregrado | en_US |
| dc.degree.name | Contador público | en_US |
| dc.contributor.jury | Quintero Quintero, Wilder | |
| dc.contributor.jury | Grecco Zuluaga, Juan Antonio |
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Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by-nc-nd/2.5/co/
