Informe de Pasantía Cámara de Industria y Comercio Colombo Chilena. “Fortalecimiento Comercial a Empresas de Chile y Colombia” Authors: Rincón López, Laura Lorena

“…In the Colombian Chamber, being a binational entity, there was an approach with the entire commercial sector companies and their main representatives in Colombia and Chile. …”

Análisis de cumplimiento de las NIIF en la cuenta 1540 “flota y equipo de transporte” en los estados financieros 2018 – 2019 de la empresa hotel Villa Rosa Linda del Llano - Villav... Authors: Hernández Rey, Brayan

“…The present article deals with the comparison between the processes and rulings used by the company known as Hotel Villa Rosa Linda Campestre in the Flota y Equipo de transporte account, acknowledged as a fixed asset. …”

Análisis de los instrumentos financieros de la empresa Geocol consultores S.A.S de Bogotá con base a la NIIF 9 para pymes en Villavicencio-Meta Authors: Gómez Alvis, Johan Camilo

“…Therefore, it is important to know this regulation within the entity where an important activity is developed that benefits a whole country, and that also benefits many other entities, in this case the SMEs of the industrial sector. …”

Análisis del manejo de los inventarios de la empresa calzado Marianis de la ciudad de Villavicencio aplicando la sección 13 de las NIIF para pymes Authors: Piragauta Prieto, Heidy Tatiana

“…Managing inventories in this type of companies is a very important role because it depends on whether it is efficient in order to meet the business objectives, otherwise if they are not identified in time they would cause conflicts for the company between them, reducing the profitability of the same. …”

Diseño y validación de una herramienta interactiva para prevenir el síndrome del túnel carpiano (STC) en personal administrativo en una institución de educación superior en Bogotá... Authors: Calderón Moreno, Miguel Fabián

Viabilidad de preselección de mercado para exportación de colágeno extraído de desperdicios de escama, piel y espinas de tilapia cultivada en el Meta. Authors: Ramírez Barreto, Heidi Lorena

Viabilidad para la preselección de mercados internacionales para la exportación de empanadas congeladas. Authors: Mejía Ruiz, Cristian David

Importancia en la aplicación de las NIIF para pymes teniendo en cuenta la sección 13 inventarios. Authors: Ruiz Castillo, Daniela

“…The fourth part refers to the comparative relationship between IFRS SMEs Differences and GAAP. Later in the article an analysis of the impact of this section 13 inventories in the SME union is carried out. …”

El manejo del deterioro o provisión de cartera bajo la normatividad NIIF. Authors: Garreta Quilismal, Alejandro

“…The sequence of each particular subtopic has as its starting point, the explanation of the concept "portfolio deterioration"; In this way, the following will be addressed: the individual definitions of portfolio impairment, and portfolio type portfolio provision, the comparison between impairment and portfolio provision, the implications of the impairment of accounts receivable in IFRS, IFRS requirements for SMEs in the portfolio treatment, the step by step analysis of portfolio impairment under IFRS for an opening balance sheet and the socialization of a particular consideration on the subject under study. …”

Diseño del procedimiento metodológico para identificación de peligros y valoración de riesgos y diligenciamiento de la matriz de riesgos según la GTC-45 para la empresa obras proye... Authors: Carrillo Cubides, Aidy Juliette, Pabón Sánchez, Mildred Yurany

Caracterización del proceso de convergencia del marco contable NIIF para el grupo 1. Authors: Caicedo Marín, Jockselyn, Riomaña Casas, Estefanía

“…The intention of the academic exercise is therefore to examine how the transitional and adaptive process of this accounting framework has been for large companies (Group 1).…”

Aproximación del efecto financiero de la sección 17 de las NIIF para pymes en el sector industrial con respecto a la última actualización del 2015 Authors: Díaz Jurado, John Mario

“…First, the main focus on which this topic will be addressed is the property, plant and equipment especially the fixed assets (machinery) in some companies of the industrial sector, in which section 17 have been already applied and changes in measurements have been considered.…”

Tratamiento contable y financiero de la aplicación de la sección 13 para pymes en Colombia. Authors: Arenas Rubiano, Andrés Felipe, Giraldo Orozco, Natalia

“…To this end, we seek to analyze a series of changes produced by the accounting application process in terms of recognition, measurement, trade discounts and to understand the importance of the inventory in the cash flow of an SME in Colombia, as the new international accounting frameworks have been gradually applied, which are the IFRS (international financial reporting standards), which seek to disclose financial information in a uniform manner throughout the world to facilitate its interpretation in a global manner.…”

Implementación del programa de promoción y prevención del plan estratégico de seguridad vial del consorcio proyección tecnológica Authors: Restrepo Ferro, Cristian Raúl

Propuesta de una herramienta informática para la determinación de los costos por el sistema de órdenes de producción en la elaboración de prendas de vestir Authors: Pérez Meza, Jimena, Colorado Marulanda, Jhorman Andrés

“…Through actions such as the collection of information by different means (interviews, visits, inspections…), fixing of each one cost elements' (materials, labor, and CIF's) and the implementation of formulas, Macros and other functions that provides the Microsoft Excel's spreadsheet for your respective calculations, it becomes a fundamental piece to finding the relevant information before mentioned, which for the users (nonexperts in this area) is difficult to find by themselves, saving efforts, money, and personnel qualified for those areas. …”

Autopercepción y cuidado vocal en docentes entre 20 y 55 años de la sede Bogotá de la universidad Antonio Nariño Authors: Romero Coley, Yuly De Jesús

Determinación de los costos de fabricación de vino artesanal Santa Solera S.A.S, mediante la metodología de costos por procesos. Authors: López Lenis, Maria Paula, Leal Palomino, Julieth Angélica

“…In conclusion, it can be analyzed as cost accounting, it is essential for the analysis of the company's processes, it not only analyzes the costs of the products and how they accumulate, but also helps to find improvement points so that the company has a better profitability.…”

Cartilla de orientación administrativa y contable para las peluquerías del barrio los samanes de la ciudad de Palmira Authors: Franco Usman, Yuly Vanessa, Rengifo Muñoz, Maria Elvira

Intervenciones realizadas a docentes de colegios con diasfonía, una revisión narrativa de la literatura Authors: Gutíerrez Guerrero, Laura Katherine

Condiciones de trabajo de los trabajadores vinculados al proyecto UPME-06-2017 en la pandemia derivada de la covid-19 Authors: Tovar Cortes, Robinson Alfredo