TRATAMIENTO CONTABLE DE LA CARTERA BAJO APLICACIÓN NIIF DEL SOFTWARE CONTABLE: UN ESTUDIO DESCRIPTIVO EN LA CIUDAD DE CALI, COLOMBIA

Due to the revolution in information technology, accounting software has taken a major shift in organizations. As a technological tool, has meant a means of transferring information between users, the company and the state. The accounting software should facilitate processes to me...
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Gespeichert in:

Autor*in:	Helmer Campaz Ordoñez [verfasserIn] Carlos Augusto Rincón Soto [verfasserIn] Omar Javier Solano Rodríguez [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch ; Spanisch ; Französisch ; Portugiesisch

Erschienen:	2019

Schlagwörter:	accounting software financial instruments ifrs regulations tax regulations

Übergeordnetes Werk:	In: Revista Criterio Libre - Universidad Libre, 2022, 17(2019), 31, Seite 249-270
Übergeordnetes Werk:	volume:17 ; year:2019 ; number:31 ; pages:249-270

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc Journal toc

Katalog-ID:	DOAJ041874536

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author	Helmer Campaz Ordoñez
spellingShingle	Helmer Campaz Ordoñez misc HF5717-5734.7 misc accounting software misc financial instruments misc ifrs regulations misc tax regulations misc Business communication. Including business report writing, business correspondence TRATAMIENTO CONTABLE DE LA CARTERA BAJO APLICACIÓN NIIF DEL SOFTWARE CONTABLE: UN ESTUDIO DESCRIPTIVO EN LA CIUDAD DE CALI, COLOMBIA
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topic_title	HF5717-5734.7 TRATAMIENTO CONTABLE DE LA CARTERA BAJO APLICACIÓN NIIF DEL SOFTWARE CONTABLE: UN ESTUDIO DESCRIPTIVO EN LA CIUDAD DE CALI, COLOMBIA accounting software financial instruments ifrs regulations tax regulations
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title	TRATAMIENTO CONTABLE DE LA CARTERA BAJO APLICACIÓN NIIF DEL SOFTWARE CONTABLE: UN ESTUDIO DESCRIPTIVO EN LA CIUDAD DE CALI, COLOMBIA
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title_auth	TRATAMIENTO CONTABLE DE LA CARTERA BAJO APLICACIÓN NIIF DEL SOFTWARE CONTABLE: UN ESTUDIO DESCRIPTIVO EN LA CIUDAD DE CALI, COLOMBIA
abstract	Due to the revolution in information technology, accounting software has taken a major shift in organizations. As a technological tool, has meant a means of transferring information between users, the company and the state. The accounting software should facilitate processes to meet regulatory financial guidelines in Colombia, however, in the financial instruments of accounts receivable from customers, one of the most important categories in accounting disclosure, bears some difficulties in measurement. This study aims to analyze the impact that the accounting treatment of software in the portfolio under application of International Financial Reporting Standards (IFRS). To develop this objective it was conducted a descriptive study with information from companies that sell software in Cali, Colombia. The results allow us to infer that belatedly began the adequacy of the accounting program changes and requirements of IFRS, in addition to not implement custom software and needs of the organization, it was found that, in relation to financial instruments, a high percentage does not comply with the procedures established in the new accounting policy framework
abstractGer	Due to the revolution in information technology, accounting software has taken a major shift in organizations. As a technological tool, has meant a means of transferring information between users, the company and the state. The accounting software should facilitate processes to meet regulatory financial guidelines in Colombia, however, in the financial instruments of accounts receivable from customers, one of the most important categories in accounting disclosure, bears some difficulties in measurement. This study aims to analyze the impact that the accounting treatment of software in the portfolio under application of International Financial Reporting Standards (IFRS). To develop this objective it was conducted a descriptive study with information from companies that sell software in Cali, Colombia. The results allow us to infer that belatedly began the adequacy of the accounting program changes and requirements of IFRS, in addition to not implement custom software and needs of the organization, it was found that, in relation to financial instruments, a high percentage does not comply with the procedures established in the new accounting policy framework
abstract_unstemmed	Due to the revolution in information technology, accounting software has taken a major shift in organizations. As a technological tool, has meant a means of transferring information between users, the company and the state. The accounting software should facilitate processes to meet regulatory financial guidelines in Colombia, however, in the financial instruments of accounts receivable from customers, one of the most important categories in accounting disclosure, bears some difficulties in measurement. This study aims to analyze the impact that the accounting treatment of software in the portfolio under application of International Financial Reporting Standards (IFRS). To develop this objective it was conducted a descriptive study with information from companies that sell software in Cali, Colombia. The results allow us to infer that belatedly began the adequacy of the accounting program changes and requirements of IFRS, in addition to not implement custom software and needs of the organization, it was found that, in relation to financial instruments, a high percentage does not comply with the procedures established in the new accounting policy framework
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title_short	TRATAMIENTO CONTABLE DE LA CARTERA BAJO APLICACIÓN NIIF DEL SOFTWARE CONTABLE: UN ESTUDIO DESCRIPTIVO EN LA CIUDAD DE CALI, COLOMBIA
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