Contabilidad de entidades de economía solidaria bajo NIIF para PyME : dinámica de cuentas, políticas contables y financieras / / Hernán Cardozo Cuenca |
Autore | Cardozo Cuenca Hernán |
Edizione | [Quinta edición.] |
Pubbl/distr/stampa | Bogotá : , : Ecoe Ediciones, , 2015 |
Descrizione fisica | 1 online resource (408 páginas sin numerar) |
Disciplina | 657 |
Soggetto topico |
Cooperative societies - Accounting
Asociaciones cooperativas - Contabilidad International financial reporting standards Normas Internacionales sobre Información Financiera |
Soggetto genere / forma | Libros electronicos. |
ISBN | 958-771-191-2 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | spa |
Record Nr. | UNINA-9910398060803321 |
Cardozo Cuenca Hernán
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Bogotá : , : Ecoe Ediciones, , 2015 | ||
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Lo trovi qui: Univ. Federico II | ||
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Contabilidad de entidades de economía solidaria bajo NIIF para PyME : dinámica de cuentas, políticas contables y financieras / / Hernán Cardozo Cuenca |
Autore | Cardozo Cuenca Hernán |
Edizione | [Quinta edición.] |
Pubbl/distr/stampa | Bogotá : , : Ecoe Ediciones, , 2015 |
Descrizione fisica | 1 online resource (408 páginas sin numerar) |
Disciplina | 657 |
Soggetto topico |
Cooperative societies - Accounting
Asociaciones cooperativas - Contabilidad International financial reporting standards Normas Internacionales sobre Información Financiera |
Soggetto genere / forma | Libros electronicos. |
ISBN | 958-771-191-2 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | spa |
Record Nr. | UNINA-9910671504103321 |
Cardozo Cuenca Hernán
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Bogotá : , : Ecoe Ediciones, , 2015 | ||
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Lo trovi qui: Univ. Federico II | ||
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IFRS/NIIF para el sector solidario aplicadas a las PYME : modelo catálogo de cuentas / / Hernán Cardozo Cuenca |
Autore | Cardozo Cuenca Hernán |
Pubbl/distr/stampa | Bogotá : , : Ecoe Ediciones, , 2014 |
Descrizione fisica | 1 online resource (338 páginas sin numerar) |
Disciplina | 651.30218 |
Soggetto topico |
International financial reporting standards
Normas Internacionales de Información Financiera Financial statements - Standards Estados financieros - Normas |
Soggetto genere / forma | Libros electronicos. |
ISBN | 958-771-113-0 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | spa |
Record Nr. | UNINA-9910671027203321 |
Cardozo Cuenca Hernán
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Bogotá : , : Ecoe Ediciones, , 2014 | ||
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Lo trovi qui: Univ. Federico II | ||
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International GAAP 2008 [[electronic resource] ] : Generally Accepted Accounting Practice under International Financial Reporting Standards |
Autore | Bonham Mike |
Pubbl/distr/stampa | Hoboken, : Wiley, 2008 |
Descrizione fisica | 1 online resource (3166 p.) |
Disciplina |
657
657.0218 |
Altri autori (Persone) | YoungErnst & |
Soggetto topico |
Accounting -- Standards -- Periodicals
Accounting -- Standards Financial statements -- Periodicals Financial statements International financial reporting standards -- Periodicals International financial reporting standards Accounting Commerce Business & Economics |
Soggetto genere / forma | Electronic books. |
ISBN |
1-282-34855-8
9786612348556 0-470-69441-6 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
International GAAP 2008: Generally Accepted Accounting Practice Under International Financial Reporting Standards; About this book; Foreword; Preface; List of chapters; Detailed contents; Abbreviations; Authoritative literature; Chapter 1: The development of International GAAP; 1 THE EVOLUTION OF THE INTERNATIONAL ACCOUNTING STANDARDS BOARD; 2 THE RECONSTITUTION OF THE IASC; 3 THE IASB'S TECHNICAL AGENDA AND GLOBAL CONVERGENCE; 4 FINANCIAL REPORTING IN COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS; 5 THE MOVE TO IFRS IN THE EUROPEAN UNION
6 THE ADOPTION OF IFRS OUTSIDE THE EUROPEAN UNION7 WHAT CONSTITUTES INTERNATIONAL GAAP?; 8 CONCLUSION; Chapter 2: The quest for a conceptual framework for financial reporting; 1 INTRODUCTION; 2 THE DEVELOPMENT OF A US CONCEPTUAL FRAMEWORK; 3 THE IASB'S CONCEPTUAL FRAMEWORK; 4 OTHER FRAMEWORK ENDEAVOURS; 5 CONVERGENCE AND THE IASB-FASB FRAMEWORK PROJECT; 6 MEASUREMENT; 7 CONCLUSION; Chapter 3: Presentation of financial statements and accounting policies; 1 INTRODUCTION; 2 THE PURPOSE AND COMPOSITION OF FINANCIAL STATEMENTS; 3 THE STRUCTURE OF FINANCIAL STATEMENTS; 4 ACCOUNTING POLICIES 5 DISCLOSURE REQUIREMENTS6 FUTURE DEVELOPMENTS; 7 CONCLUSION; Chapter 4: Non-current assets held for sale and discontinued operations; 1 INTRODUCTION; 2 NON-CURRENT ASSETS (AND DISPOSAL GROUPS) HELD FOR SALE; 3 DISCONTINUED OPERATIONS; 4 COMPARATIVE INFORMATION; 5 DISCLOSURE REQUIREMENTS; 6 CONCLUSION; Chapter 5: First-time adoption; 1 INTRODUCTION; 2 REQUIREMENTS OF IFRS 1; 3 PRACTICAL ISSUES; 4 CONCLUSION; Chapter 6: Consolidated and separate financial statements; 1 THE CONCEPT OF A GROUP; 2 DEVELOPMENT OF IAS 27; 3 DEFINITION OF SUBSIDIARY 4 REQUIREMENT TO PREPARE CONSOLIDATED FINANCIAL STATEMENTS5 SCOPE OF CONSOLIDATED FINANCIAL STATEMENTS; 6 CONSOLIDATION PROCEDURES; 7 SEPARATE FINANCIAL STATEMENTS; 8 DISCLOSURE; 9 TRANSITIONAL AND FIRST-TIME ADOPTION ISSUES; 10 FUTURE DEVELOPMENTS; Chapter 7: Business combinations and goodwill; 1 INTRODUCTION; 2 BUSINESS COMBINATIONS; 3 GOODWILL; 4 TRANSITIONAL ARRANGEMENTS AND FIRST-TIME ADOPTION ISSUES; 5 FUTURE DEVELOPMENTS; 6 CONCLUSION; Chapter 8: Associates; 1 INTRODUCTION; 2 SCOPE OF IAS 28; 3 APPLICATION OF THE EQUITY METHOD; 4 IMPAIRMENT LOSSES; 5 PRESENTATION AND DISCLOSURE 6 TRANSITIONAL AND FIRST-TIME ADOPTION ISSUES7 CONCLUSION; Chapter 9: Joint ventures; 1 INTRODUCTION; 2 SCOPE OF IAS 31; 3 ACCOUNTING REQUIREMENTS; 4 PRESENTATION AND DISCLOSURE; 5 PRACTICAL ISSUES; 6 TRANSITIONAL AND FIRST-TIME ADOPTION ISSUES; 7 FUTURE DEVELOPMENTS IN JOINT VENTURE ACCOUNTING; Chapter 10: Foreign exchange; 1 INTRODUCTION; 2 REQUIREMENTS OF IAS 21; 3 PRACTICAL ISSUES; 4 TRANSITIONAL ARRANGEMENTS AND FIRST-TIME ADOPTION ISSUES; 5 CONCLUSION; Chapter 11: Hyperinflation; 1 INTRODUCTION; 2 REQUIREMENTS OF IAS 29; 3 TRANSITIONAL ARRANGEMENTS AND FIRST-TIME ADOPTION ISSUES 4 PRACTICAL PROBLEMS |
Record Nr. | UNINA-9910454428203321 |
Bonham Mike
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Hoboken, : Wiley, 2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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International GAAP 2008 [[electronic resource] ] : Generally Accepted Accounting Practice under International Financial Reporting Standards |
Autore | Bonham Mike |
Pubbl/distr/stampa | Hoboken, : Wiley, 2008 |
Descrizione fisica | 1 online resource (3166 p.) |
Disciplina |
657
657.0218 |
Altri autori (Persone) | YoungErnst & |
Soggetto topico |
Accounting -- Standards -- Periodicals
Accounting -- Standards Financial statements -- Periodicals Financial statements International financial reporting standards -- Periodicals International financial reporting standards Accounting Commerce Business & Economics |
ISBN |
1-282-34855-8
9786612348556 0-470-69441-6 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
International GAAP 2008: Generally Accepted Accounting Practice Under International Financial Reporting Standards; About this book; Foreword; Preface; List of chapters; Detailed contents; Abbreviations; Authoritative literature; Chapter 1: The development of International GAAP; 1 THE EVOLUTION OF THE INTERNATIONAL ACCOUNTING STANDARDS BOARD; 2 THE RECONSTITUTION OF THE IASC; 3 THE IASB'S TECHNICAL AGENDA AND GLOBAL CONVERGENCE; 4 FINANCIAL REPORTING IN COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS; 5 THE MOVE TO IFRS IN THE EUROPEAN UNION
6 THE ADOPTION OF IFRS OUTSIDE THE EUROPEAN UNION7 WHAT CONSTITUTES INTERNATIONAL GAAP?; 8 CONCLUSION; Chapter 2: The quest for a conceptual framework for financial reporting; 1 INTRODUCTION; 2 THE DEVELOPMENT OF A US CONCEPTUAL FRAMEWORK; 3 THE IASB'S CONCEPTUAL FRAMEWORK; 4 OTHER FRAMEWORK ENDEAVOURS; 5 CONVERGENCE AND THE IASB-FASB FRAMEWORK PROJECT; 6 MEASUREMENT; 7 CONCLUSION; Chapter 3: Presentation of financial statements and accounting policies; 1 INTRODUCTION; 2 THE PURPOSE AND COMPOSITION OF FINANCIAL STATEMENTS; 3 THE STRUCTURE OF FINANCIAL STATEMENTS; 4 ACCOUNTING POLICIES 5 DISCLOSURE REQUIREMENTS6 FUTURE DEVELOPMENTS; 7 CONCLUSION; Chapter 4: Non-current assets held for sale and discontinued operations; 1 INTRODUCTION; 2 NON-CURRENT ASSETS (AND DISPOSAL GROUPS) HELD FOR SALE; 3 DISCONTINUED OPERATIONS; 4 COMPARATIVE INFORMATION; 5 DISCLOSURE REQUIREMENTS; 6 CONCLUSION; Chapter 5: First-time adoption; 1 INTRODUCTION; 2 REQUIREMENTS OF IFRS 1; 3 PRACTICAL ISSUES; 4 CONCLUSION; Chapter 6: Consolidated and separate financial statements; 1 THE CONCEPT OF A GROUP; 2 DEVELOPMENT OF IAS 27; 3 DEFINITION OF SUBSIDIARY 4 REQUIREMENT TO PREPARE CONSOLIDATED FINANCIAL STATEMENTS5 SCOPE OF CONSOLIDATED FINANCIAL STATEMENTS; 6 CONSOLIDATION PROCEDURES; 7 SEPARATE FINANCIAL STATEMENTS; 8 DISCLOSURE; 9 TRANSITIONAL AND FIRST-TIME ADOPTION ISSUES; 10 FUTURE DEVELOPMENTS; Chapter 7: Business combinations and goodwill; 1 INTRODUCTION; 2 BUSINESS COMBINATIONS; 3 GOODWILL; 4 TRANSITIONAL ARRANGEMENTS AND FIRST-TIME ADOPTION ISSUES; 5 FUTURE DEVELOPMENTS; 6 CONCLUSION; Chapter 8: Associates; 1 INTRODUCTION; 2 SCOPE OF IAS 28; 3 APPLICATION OF THE EQUITY METHOD; 4 IMPAIRMENT LOSSES; 5 PRESENTATION AND DISCLOSURE 6 TRANSITIONAL AND FIRST-TIME ADOPTION ISSUES7 CONCLUSION; Chapter 9: Joint ventures; 1 INTRODUCTION; 2 SCOPE OF IAS 31; 3 ACCOUNTING REQUIREMENTS; 4 PRESENTATION AND DISCLOSURE; 5 PRACTICAL ISSUES; 6 TRANSITIONAL AND FIRST-TIME ADOPTION ISSUES; 7 FUTURE DEVELOPMENTS IN JOINT VENTURE ACCOUNTING; Chapter 10: Foreign exchange; 1 INTRODUCTION; 2 REQUIREMENTS OF IAS 21; 3 PRACTICAL ISSUES; 4 TRANSITIONAL ARRANGEMENTS AND FIRST-TIME ADOPTION ISSUES; 5 CONCLUSION; Chapter 11: Hyperinflation; 1 INTRODUCTION; 2 REQUIREMENTS OF IAS 29; 3 TRANSITIONAL ARRANGEMENTS AND FIRST-TIME ADOPTION ISSUES 4 PRACTICAL PROBLEMS |
Record Nr. | UNINA-9910782972603321 |
Bonham Mike
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Hoboken, : Wiley, 2008 | ||
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Lo trovi qui: Univ. Federico II | ||
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International GAAP 2017 : generally accepted accounting practice under international financial reporting standards / / Martin Beyersdorff [and thirty four others] |
Pubbl/distr/stampa | Chichester, West Sussex, England : , : Wiley, , 2017 |
Descrizione fisica | 1 online resource (6,156 pages) : illustrations |
Disciplina | 657.0218 |
Soggetto topico |
Accounting - Standards
Financial statements International financial reporting standards |
Soggetto non controllato |
Accounting
Business & Economics |
ISBN | 1-119-34452-2 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Volume 1. Chapters 1 to 23 -- Volume 2. Chapters 24 to 41 -- Volume 3. Chapters 42 to 55. |
Record Nr. | UNINA-9910158564603321 |
Chichester, West Sussex, England : , : Wiley, , 2017 | ||
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Lo trovi qui: Univ. Federico II | ||
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Manual contable en la implementación de las NIIF : herramientas para elaborarlo / / Edmundo Alberto Flórez S., Carlos Augusto Rincón Soto, Ricardo Zamorano Ho |
Autore | Flórez S Edmundo Alberto |
Pubbl/distr/stampa | Bogotá : , : Ecoe Ediciones, , 2014 |
Descrizione fisica | 1 online resource (158 páginas sin numerar) |
Disciplina | 651.30218 |
Soggetto topico |
International financial reporting standards
Normas Internacionales de Información Financiera Financial statements - Standards Estados financieros - Normas |
Soggetto genere / forma | Libros electronicos. |
ISBN | 958-771-088-6 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | spa |
Record Nr. | UNINA-9910671012503321 |
Flórez S Edmundo Alberto
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Bogotá : , : Ecoe Ediciones, , 2014 | ||
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Lo trovi qui: Univ. Federico II | ||
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