Contabilidad de activos con enfoque NIIF para las pyme - 2da edición
Author : Ángel María Fierro Martínez
Publisher :
Page : 0 pages
File Size : 48,67 MB
Release : 2019
Category :
ISBN : 9781449276027
Contabilidad de activos con enfoque NIIF para las pymes
Author : Fierro Martínez Ángel Maria
Publisher : Ecoe Ediciones
Page : 319 pages
File Size : 36,79 MB
Release : 2015-01-01
Category : Business & Economics
ISBN : 9587712854
Book Description
En el área de la contabilidad el activo se define como un recurso controlado por la empresa, del cual se busca obtener flujos de beneficios futuros. Los activos se clasifican en corrientes o no corrientes de acuerdo con su facilidad de conversión a efectivo, su administración eficiente en obligaciones, inversiones y transacciones es esencial para todo tipo de empresas sin importar el tamaño. Desde las micro, pequeñas y medianas empresas (mipymes) -que según la Cepal son el 99 % de las empresas en América Latina- hasta las multinacionales necesitan tener los conocimientos mínimos sobre activos que les permitan tomar decisiones operativas, financieras y de inversión acertadas. Contabilidad de activos es una guía básica para el registro, medición y presentación contable de activos empresariales en mipymes con base en las Normas Internacionales de Información Financiera (NIIF) -también conocidas por sus siglas en inglés como IFRS, International Financial Reporting Standards- y el grupo de normas colombianas que deberán manejarse hasta el 2019. Esta tercera edición explica cómo medir, analizar, presentar y revelar diferentes tipos de activos como efectivo, deudores, inventarios, propiedades e intangibles, entre otros. Es, además, el segundo de tres libros del mismo autor (junto con Contabilidad de Patrimonio y Contabilidad de Pasivos) sobre los componentes de la ecuación básica de la contabilidad.
Artificial Intelligence, Computer and Software Engineering Advances
Author : Miguel Botto-Tobar
Publisher : Springer Nature
Page : 488 pages
File Size : 13,6 MB
Release : 2021-04-20
Category : Technology & Engineering
ISBN : 3030680835
Book Description
This book constitutes the proceedings of the XV Multidisciplinary International Congress on Science and Technology (CIT 2020), held in Quito, Ecuador, on 26–30 October 2020, proudly organized by Universidad de las Fuerzas Armadas ESPE in collaboration with GDEON. CIT is an international event with a multidisciplinary approach that promotes the dissemination of advances in Science and Technology research through the presentation of keynote conferences. In CIT, theoretical, technical, or application works that are research products are presented to discuss and debate ideas, experiences, and challenges. Presenting high-quality, peer-reviewed papers, the book discusses the following topics: Artificial Intelligence Computational Modeling Data Communications Defense Engineering Innovation, Technology, and Society Managing Technology & Sustained Innovation, and Business Development Modern Vehicle Technology Security and Cryptography Software Engineering
Conscious Capitalism, With a New Preface by the Authors
Author : John Mackey
Publisher : Harvard Business Review Press
Page : 368 pages
File Size : 35,58 MB
Release : 2014-01-07
Category : Business & Economics
ISBN : 1625271751
Book Description
The bestselling book, now with a new preface by the authors At once a bold defense and reimagining of capitalism and a blueprint for a new system for doing business, Conscious Capitalism is for anyone hoping to build a more cooperative, humane, and positive future. Whole Foods Market cofounder John Mackey and professor and Conscious Capitalism, Inc. cofounder Raj Sisodia argue that both business and capitalism are inherently good, and they use some of today’s best-known and most successful companies to illustrate their point. From Southwest Airlines, UPS, and Tata to Costco, Panera, Google, the Container Store, and Amazon, today’s organizations are creating value for all stakeholders—including customers, employees, suppliers, investors, society, and the environment. Read this book and you’ll better understand how four specific tenets—higher purpose, stakeholder integration, conscious leadership, and conscious culture and management—can help build strong businesses, move capitalism closer to its highest potential, and foster a more positive environment for all of us.
Accounting
Author : Charles T. Horngren
Publisher :
Page : 696 pages
File Size : 31,48 MB
Release : 2010-01-01
Category : Accounting
ISBN : 9780138156015
Book Description
Experience More "I Get It" Moments both Inside and Outside of the Classroom This solid textbook takes a student oriented approach and clearly introduces the world of accounting. The often difficult and intimidating topics in introductory accounting courses are reinforced with a wide variety of exercises and problems allowing students to practice similar questions many times until the concepts are clear. Horngren's student oriented approach allows instructors to "Plan for Success" by improving student success and better classroom management. This new edition received substantial input from students who provided insights on how to improve the text from their perspective.
Introduction to Management Accounting, Chap. 1-14
Author : Charles T. Horngren
Publisher : Pearson Educación
Page : 724 pages
File Size : 44,18 MB
Release : 2005
Category : Business & Economics
ISBN : 9789702606406
Book Description
Make the right decisions with Horngren/Sundem/Stratton! Horngren/Sundem/Stratton's best-selling texts emphasize decision-making throughout each chapter. Decision-making is introduced in the early text chapters and also appears in many of the text features: "Making Managerial Decisions" boxes, critical thinking exercises, and more. As always, students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. Two text versions enable faculty to select a text that only covers management accounting concepts (Chs. 1-14) or one that includes three chapters of financial accounting review (Chs. 1-17). New OneKey provides the convenience of having all text resources in a single location and available in your choice of course management platform: BlackBoard, WebCT, and CourseCompass. OneKey also includes PH Grade Assist on-line homework with automatic grading and infinite practice for students).
CoMap: Mapping Contagion in the Euro Area Banking Sector
Author : Mehmet Ziya Gorpe
Publisher : International Monetary Fund
Page : 63 pages
File Size : 31,17 MB
Release : 2019-05-10
Category : Business & Economics
ISBN : 1498312071
Book Description
This paper presents a novel approach to investigate and model the network of euro area banks’ large exposures within the global banking system. Drawing on a unique dataset, the paper documents the degree of interconnectedness and systemic risk of the euro area banking system based on bilateral linkages. We develop a Contagion Mapping model fully calibrated with bank-level data to study the contagion potential of an exogenous shock via credit and funding risks. We find that tipping points shifting the euro area banking system from a less vulnerable state to a highly vulnerable state are a non-linear function of the combination of network structures and bank-specific characteristics.
Financial Structure and Economic Growth
Author : Aslı Demirgüç-Kunt
Publisher : MIT Press
Page : 452 pages
File Size : 41,82 MB
Release : 2001
Category : Business & Economics
ISBN : 9780262541794
Book Description
CD-ROM contains: World Bank data.
Observance of International Accounting Standards
Author : Donna L. Street
Publisher :
Page : 128 pages
File Size : 48,55 MB
Release : 2001-01-01
Category : Accounting
ISBN : 9781859083550
Book Description
Introduction to Multivariate Analysis
Author : Chris Chatfield
Publisher : CRC Press
Page : 262 pages
File Size : 30,51 MB
Release : 1981-05-15
Category : Mathematics
ISBN : 9780412160400
Book Description
This book provides an introduction to the analysis of multivariate data.It describes multivariate probability distributions, the preliminary analysisof a large -scale set of data, princ iple component and factor analysis, traditional normal theory material, as well as multidimensional scaling andcluster analysis.Introduction to Multivariate Analysis provides a reasonable blend oftheory and practice. Enough theory is given to introduce the concepts andto make the topics mathematically interesting. In addition the authors discussthe use (and misuse) of the techniques in pra ctice and present appropriatereal-life examples from a variety of areas includ ing agricultural research, soc iology and crim inology. The book should be suitable both for researchworkers and as a text for students taking a course on multivariate analysi
