No. 82 (2023): January-June

View No. 82 (2023): January-June
Published: 2023-02-07

Full Issue

Editorial

Artículos

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

    Jhonny Grajales Quintero, Wilson Alexis Usme Suárez
    13-26
    |Abstract
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    = 822 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
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    = 759 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
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    = 808 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
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    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
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    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
    = 759 veces | HTML (ESPAÑOL (ESPAÑA))
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    = 634 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
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    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
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    DOI: https://doi.org/10.17533/udea.rc.n82a08