No. 82 (2023): January-June

Published: 2023-02-07

Full Issue

PDF (Español (España))

Editorial

Cuarta Revolución Industrial y Contaduría Pública oportunidades y desafíos

9-12
|Abstract
= 3007 veces | PDF (ESPAÑOL (ESPAÑA))
= 2021 veces| | XML (ESPAÑOL (ESPAÑA))
= 0 veces| | HTML (ESPAÑOL (ESPAÑA))
= 0 veces|

Artículos

The question of ethics facing the public accountant: a reflection from literary fiction

Jhonny Grajales Quintero, Wilson Alexis Usme Suárez

13-26
|Abstract
= 1051 veces | PDF (ESPAÑOL (ESPAÑA))
= 898 veces| | XML (ESPAÑOL (ESPAÑA))
= 0 veces| | HTML (ESPAÑOL (ESPAÑA))
= 0 veces|

DOI: https://doi.org/10.17533/udea.rc.n82a01
Identification, measurement and valuation of human capital based on the Skandia model: its application in a NICU

Néstor Eugenio Bravo Cruz, Juan Ignacio Oviedo Pino, Ciro Alirio Figueroa López

27-47
|Abstract
= 708 veces | PDF (ESPAÑOL (ESPAÑA))
= 814 veces| | XML (ESPAÑOL (ESPAÑA))
= 0 veces| | HTML (ESPAÑOL (ESPAÑA))
= 0 veces|

DOI: https://doi.org/10.17533/udea.rc.n82a02
The development of professional judgment in Colombian Public Accounting

Henry Antonio Romero León

49-88
|Abstract
= 795 veces | PDF (ESPAÑOL (ESPAÑA))
= 921 veces| | XML (ESPAÑOL (ESPAÑA))
= 1 veces| | HTML (ESPAÑOL (ESPAÑA))
= 0 veces|

DOI: https://doi.org/10.17533/udea.rc.n82a03
Other comprehensive income in the general-purpose financial statements of non-listed Colombian firms and its impact on net income for the accounting period

Lorena Vásquez Arang

89-108
|Abstract
= 863 veces | PDF (ESPAÑOL (ESPAÑA))
= 1533 veces| | XML (ESPAÑOL (ESPAÑA))
= 0 veces| | HTML (ESPAÑOL (ESPAÑA))
= 0 veces|

DOI: https://doi.org/10.17533/udea.rc.n82a04
Corporate control and conflict of powers the Avianca Holding case

Jaime Alberto Guevara Sanabria, Andrés Felipe Pulgarín, Diana Marcela Gaviria Gutiérrez

109-130
|Abstract
= 1633 veces | PDF (ESPAÑOL (ESPAÑA))
= 1605 veces| | XML (ESPAÑOL (ESPAÑA))
= 2 veces| | HTML (ESPAÑOL (ESPAÑA))
= 0 veces|

DOI: https://doi.org/10.17533/udea.rc.n82a05
Financial information disclosure in times of uncertainty an exploratory study of the effects of COVID-19 on Colombian companies

Diego Fernando Católico Segura, Luz Dary González Cortes, Sandra Patricia Arango Angulo, Juan Andrés Escobar Rincón

131-157
|Abstract
= 972 veces | PDF (ESPAÑOL (ESPAÑA))
= 702 veces| | XML (ESPAÑOL (ESPAÑA))
= 1 veces| | HTML (ESPAÑOL (ESPAÑA))
= 0 veces|

DOI: https://doi.org/10.17533/udea.rc.n82a06
The management of daily life some empirical counter-accounts on the existence of the other

Ángela María Chica-Fernández

159-172
|Abstract
= 252 veces | PDF (ESPAÑOL (ESPAÑA))
= 463 veces| | XML (ESPAÑOL (ESPAÑA))
= 0 veces| | HTML (ESPAÑOL (ESPAÑA))
= 0 veces|

DOI: https://doi.org/10.17533/udea.rc.n82a07
Use of Fair Value in the subsequent measurement of fixed assets under IFRS. A systematic literature review

Marcos Ancisar Valderrama Prieto, Martha Liliana Arias Bello, Mauricio Gómez Villegas

173-203
|Abstract
= 2008 veces | PDF (ESPAÑOL (ESPAÑA))
= 1217 veces| | XML (ESPAÑOL (ESPAÑA))
= 1 veces| | HTML (ESPAÑOL (ESPAÑA))
= 0 veces|

DOI: https://doi.org/10.17533/udea.rc.n82a08

No. 82 (2023): January-June

Full Issue

Editorial

Cuarta Revolución Industrial y Contaduría Pública oportunidades y desafíos

Artículos

The question of ethics facing the public accountant: a reflection from literary fiction

Identification, measurement and valuation of human capital based on the Skandia model: its application in a NICU

The development of professional judgment in Colombian Public Accounting

Other comprehensive income in the general-purpose financial statements of non-listed Colombian firms and its impact on net income for the accounting period

Corporate control and conflict of powers the Avianca Holding case

Financial information disclosure in times of uncertainty an exploratory study of the effects of COVID-19 on Colombian companies

The management of daily life some empirical counter-accounts on the existence of the other

Use of Fair Value in the subsequent measurement of fixed assets under IFRS. A systematic literature review

Keywords

Language

Information

Current Issue