Vol. 16 No. 40 (2015)
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Vol. 16 No. 40 (2015)
Published July 30, 2015
Editorial
Jorge Emiro Pinzón Pinto
Entrevista: a 20 años de la aparición de Cuadernos de Contabilidad
PDF (Spanish)
PDF
PDF (Portuguese)
Artículos
Heiberg Andrés Castellanos Sánchez
Measurement of Nonfinancial Assets. An Analysis of the Elements Involved in the Management Decision Regarding Choosing the Reasonable Cost Model
PDF (Spanish)
Alicia Patricia Duque Sánchez
Cash Flow Statements: Applying Algebraic and NIC 7 Reasonings
PDF (Spanish)
Zoraida Ramírez Gutiérrez, Andrés Mauricio Gómez Sánchez
Amount of Knowledge of the Adjective “Intangibles” and Its Relationship with the Identification, Recognition, Measurement, Valuation, and Disclosure of “Intangibles” in the Accounting Information of Companies in Popayan.
PDF (Spanish)
Edila Eudemia Herrera Rodríguez, Clea Beatriz Macagnan
Banks in Brazil and Spain: Explanatory Factors for the Disclosure of Relational Capital
PDF (Spanish)
Jorge Orlando Pérez, Martín Bertoni, Silvana Andrea Sattler, Dante Domingo Terreno
Basis for a Funding Structure Model for Latin American Pymes
PDF (Spanish)
Steven Pardo López
Valuation Practices and Corporate Governance: Means for the Resignification of Control in Colombian Companies
PDF (Spanish)
Clide Lidia Palacios, Carlos Rafael Coppa
Sustainability Report. Criteria and Procedures in the Stakeholder Mapping. A Case Study
PDF (Spanish)
William Rojas Rojas, Gregorio Giraldo Gercés
Humanities and Accounting Training: A Necessary Relationship to Explore a Reorientation of the Accounting Profession
PDF (Spanish)
