Normas Internacionales de Información Financiera, NIIF. Libro comentado. Libro de texto PDF Download

Author: Juan Manuel Guerrero
Publisher: Universidad Externado
ISBN: 9587724372
Category : Business & Economics
Languages : es
Pages : 274

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Book Description
En este volumen se presentan, en cuatro capítulos, los elementos que la alta gerencia ha de tener en cuenta en los procesos de implementación de las Normas Internacionales de Información Financiera. Este proyecto hace parte de la línea de investigación en sistemas de información financiera, y con un lenguaje más de corte estratégico que técnico aborda los temas de modelo de negocios, control interno, marco conceptual y adopción por primera vez de los es¬tándares de información financiera, obligación establecida legalmente desde el año 2009 con la Ley 1314. Cada capítulo se desarrolla de manera independiente y se constituye en referente para las empresas, tanto grandes como pymes, en los procesos de adopción a normas internacionales. Primer capítulo. A partir del abordaje de los elementos de un modelo de negocios apoyados en relaciones directas e indirectas con los estándares internacionales de información financiera, se hace el análisis de los cambios que se tendrán en cuenta en los modelos y estructuras empresariales. Segundo capítulo. Los negocios en general cuentan con esquemas de control interno para cumplir con los objetivos misionales de las compañías. ¿Qué consideraciones debe tener la alta gerencia derivadas de los efectos que resulten de la implementación de los IFRS en el sistema de control interno? Este y otros interrogantes son resueltos mediante supuestos básicos de trabajo que posteriormente son validados por expertos de tres unidades de análisis diferentes. Tercer capítulo. El marco conceptual de la información financiera es el referente fundante de los estándares internacionales, y con esta mirada se aborda. Aun cuando tiene un referente técnico importante, se pretende orientar a la alta dirección en cuanto a qué del marco, en un lenguaje sencillo y práctico, debe ser tenido en cuenta y cómo, a partir de su entendimiento, utilizarlo en la orientación de los diferentes niveles de la organización para implementar adecuadamente los estándares internacionales de información financiera. Cuarto capítulo. Al final, con la adopción por primera vez de un abordaje amplio, se dan orientaciones para garantizar la sostenibilidad de la implementación en los años subsiguientes. El proyecto fue desarrollado con una metodología que incluye las revisiones teóricas y un trabajo de campo que analiza empresas que ya habían surtido los procesos, razón por la que el lector encontrará estas referencias plasmadas en las categorías de análisis utilizadas y desarrolladas en cada uno de los capítulos.

Author: Manuel Díaz Mondragón
Publisher: Profit Editorial
ISBN: 8415735359
Category : Business & Economics
Languages : es
Pages : 337

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Book Description
n este libro se explican desde los conceptos básicos hasta la aplicación correcta de las Normas Internacionales de Información Financiera (NIIF). La obra expone con gran claridad el contenido de las Normas Internacionales de Información Financiera; ofrece como valor agregado tres características sobresalientes: Primero, aborda la totalidad de NIIF; segundo, explica de manera amena, sencilla y a través de ejercicios; y tercero, brinda respuestas a las dudas más comunes en la materia. Aborda la temática de manera asequible pero con rigurosidad técnica, favoreciendo el aprendizaje a través de diversos ejemplos, ejercicios y prácticas con clave de respuestas incluida, que van desde lo simple hasta lo complejo. • Incluye clave de respuestas de todos los ejercicios. • Ofrece contacto con los autores para efectos de profundizar o resolver dudas. • Texto indispensable para todos los profesionales de las áreas de finanzas y contabilidad empresarial. • De gran utilidad para cualquier empresa, independientemente de su tamaño.

Author: Andrei Boar
Publisher: Profit Editorial
ISBN: 8417942734
Category : Business & Economics
Languages : es
Pages : 620

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Book Description
Las Normas Internacionales de Información Financiera ya son una realidad en prácticamente todo el mundo, especialmente para las empresas cotizadas. Por ello, han de ser conocidas suficientemente por parte de toda persona que tenga relación con la contabilidad y la información financiera. En esta nueva edición, se expone de forma detallada y con ejemplos el contenido de las NIC/NIIF: • Marco conceptual. • NIIF de la 1 a la 17. • NIC de la 1 a la 41. En cada norma se expone su vigencia, objetivo, alcance, reconocimiento y valoración, exenciones, presentación e información a revelar, diferencias con la normativa nacional y alternativas previstas en la norma. Se trata de una obra en la que han intervenido una treintena de profesores de diferentes instituciones, y ha sido coordinada por Jordi Perramon y Andrei Boar de la UPF Barcelona School of Management, Universidad Pompeu Fabra.

Author: Catherine Fletcher
Publisher: Macmillan + ORM
ISBN: 1137000589
Category : History
Languages : en
Pages : 370

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Book Description
In 1533 the English monarch Henry VIII decided to divorce his wife of twenty years Catherine of Aragon in pursuit of a male heir to ensure the Tudor line. He was also head over heels in love with his wife's lady in waiting Anne Boleyn, the future mother of Elizabeth I. But getting his freedom involved a terrific web of intrigue through the enshrined halls of the Vatican that resulted in a religious schism and the formation of the Church of England. Henry's man in Rome was a wily Italian diplomat named Gregorio Casali who drew no limits on skullduggery including kidnapping, bribery and theft to make his king a free man. In this absorbing narrative, winner of the Rome Fellowship prize and University of Durham historian Catherine Fletcher draws on hundreds of previously-unknown Italian archive documents to tell the colorful tale from the inside story inside the Vatican.

Author: Francisco Bethencourt
Publisher: Cambridge University Press
ISBN: 0521846447
Category : History
Languages : en
Pages : 495

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Book Description
A unique overview of Portuguese oceanic expansion between 1400 and 1800, the essays in this volume treat a wide range of subjects - economy and society, politics and institutions, cultural configurations and comparative dimensions - and radically update data and interpretations on the economic and financial trends of the Portuguese Empire. Interregional networks are analysed in a substantial way. Patterns of settlement, political configurations, ecclesiastical structures, and local powers are put in global context. Language and literature, the arts, and science and technology are revisited with refreshing and innovative approaches. The interaction between Portuguese and local people is studied in different contexts, while the entire imperial and colonial culture of the Portuguese world is looked at synthetically for the first time. In short, this book provides a broad understanding of the Portuguese Empire in its first four centuries as a factor in world history and as a major component of European expansion.

Author: Lope de Vega
Publisher: Tamesis
ISBN: 9780729302159
Category : Literary Criticism
Languages : en
Pages : 190

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Author: Bradly J. Condon
Publisher: Kluwer Law International B.V.
ISBN: 9041122265
Category : Law
Languages : en
Pages : 250

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Book Description
The intersection of insurance regulation and trade agreements is of obvious significance to international competitiveness and, thereby, to national welfare. Yet until this masterful study the subject has remained virtually unexplored. Insurance Regulation in North America, far from merely addressing this important area of theory and practice, superbly balances a world of detailed analysis and commentary with deeply insightful interpretation and debate. The book's focus on insurance regulation in three countries allows the authors to approach the subject in an extraordinary depth that could not be achieved in a more global account. In the course of their treatment the authors offer the reader the following invaluable insights, among many others:analysis of the political dimension of reaching agreements and of implementing them;comparison of the three major trade agreements that apply in the North American insurance market'NAFTA, WTO agreements on financial services, and MEUFTA (the Mexico-European Union Free Trade Agreement)'with emphasis on the relationship between GATS and NAFTA principles;investigation of the clear convergence of regulatory schemes and the probable limits to harmonization;discussion of the arbitrage by which companies get around regulatory restrictions and exploit opportunities created by loopholes;clarification of the crucial issues surrounding the role of customary international law principles in investor protection obligations;discussion of the level of government and which government agencies a company must turn to in order to satisfy legal requirements;analysis of the jurisprudence of the Supreme Court of Mexico regarding legal effects of treaties on domestic law;commentary on the effects of demutualization and of mergers and acquisitions;discussion of the effect of the entrenchment of U.S. State regulations and the federal government's lack of clear power to force State compliance; anddescription of dispute settlement procedures between governments. Although important issues arising in each of the three countries are all covered, there is an emphasis on the Mexican market in recognition of Mexico's greater future growth potential and of the relative paucity of relevant literature in English. Major case studies that reveal processes of compliance or conflict are analyzed in detail. For insurance professionals'lawyers, business executives, and policymakers'who want to understand what international trade agreements contain, how they work, and how they affect domestic insurance regulation and business strategy in what is rapidly becoming a global market for insurance and other financial services, this book is a gold mine. Scholars and academics in insurance law and international economic law will also find here a fresh new treatise of great significance.

Author: Franklin Allen
Publisher: Pearson Prentice Hall
ISBN: 0137011601
Category : Business & Economics
Languages : en
Pages : 214

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Book Description
Explains the financial history leading to the mortgage meltdown and assesses today's housing finance systems in the United States and abroad.

Author: Bradly J. Condon
Publisher: Springer Science & Business Media
ISBN: 354078392X
Category : Law
Languages : en
Pages : 381

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Book Description
We began to research for this book in 2000, with the idea that we might contribute to the search for solutions to the global HIV/AIDS pandemic by c- bining perspectives from different disciplines. Much has happened in the interv- ing years. First, the severity of the HIV/AIDS pandemic in sub-Saharan Africa – and the threat it posed for many others regions of the world – led to a movement among several countries to correct the imbalance between producers and users of ph- maceutical products. This effort produced a clarification of the right of gove- ments to produce generic medicine under compulsory licenses and an amendment of the World Trade Organization’s TRIPS Agreement to allow exports of generic medicines from one WTO Member to another. In 2007, the amended rules were put into practice, with Canada authorizing the export of generic antiretroviral drugs to Rwanda. However, at the same time, global patent laws have been undermined due to regulatory capture, most notably in free trade agreements and through political pressure on countries like Thailand to not to exercise their right to issue compulsory licenses for pharmaceutical products. Second, the amount of money available for the treatment and prevention of HIV/AIDS has increased dramatically, with the establishment of the World Bank Multi-Country HIV/AIDS Program for Africa (MAP), the Global Fund to Fight AIDS, Tuberculosis and Malaria and the US President’s Emergency Plan for AIDS Relief (PEPFAR), among other funding initiatives.

Author: James R. Barth
Publisher: MIT Press
ISBN: 0262526840
Category : Business & Economics
Languages : en
Pages : 295

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Book Description
How the unaccountable, unmonitorable, and unchecked actions of regulators precipitated the global financial crisis; and how to reform the system. The recent financial crisis was an accident, a “perfect storm” fueled by an unforeseeable confluence of events that unfortunately combined to bring down the global financial systems. Or at least this is the story told and retold by a chorus of luminaries that includes Timothy Geithner, Henry Paulson, Robert Rubin, Ben Bernanke, and Alan Greenspan. In Guardians of Finance, economists James Barth, Gerard Caprio, and Ross Levine argue that the financial meltdown of 2007 to 2009 was no accident; it was negligent homicide. They show that senior regulatory officials around the world knew or should have known that their policies were destabilizing the global financial system and yet chose not to act until the crisis had fully emerged. Barth, Caprio, and Levine propose a reform to counter this systemic failure: the establishment of a “Sentinel” to provide an informed, expert, and independent assessment of financial regulation. Its sole power would be to demand information and to evaluate it from the perspective of the public—rather than that of the financial industry, the regulators, or politicians.