Pub Date : 2018-12-17DOI: 10.18800/CONTABILIDAD.201802.005
Luis Ferruz Agudo, D. Baggio, G. Scheffer, Bruna Faccin Camargo
This article studies financial crises and their impact on the main types of financial investment. Specifically, the objective of this study is to analyze the impact that financial crises generated in purchase of jewelry at Ouro Scheffer. It was therefore necessary to first revise the concept of main types of investment in variable income and fixed income, as well as a history of gold, and to analyze the main financial crises. Applied and quantitative research was then carried out with an analysis of three temporal series: gold, Ibovespa and Ouro Scheffer’s jewelry sales revenue. The results found that the main financial crises of 1999 and 2008 had an impact on the jewelry sales temporal series. It was also possible to determine that these crises generated an impact on the gold and Ibovespa temporal series.
{"title":"Análisis del impacto de las crisis financieras en las ventas de joyas de la empresa Ouro Scheffer","authors":"Luis Ferruz Agudo, D. Baggio, G. Scheffer, Bruna Faccin Camargo","doi":"10.18800/CONTABILIDAD.201802.005","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201802.005","url":null,"abstract":"This article studies financial crises and their impact on the main types of financial investment. Specifically, the objective of this study is to analyze the impact that financial crises generated in purchase of jewelry at Ouro Scheffer. It was therefore necessary to first revise the concept of main types of investment in variable income and fixed income, as well as a history of gold, and to analyze the main financial crises. Applied and quantitative research was then carried out with an analysis of three temporal series: gold, Ibovespa and Ouro Scheffer’s jewelry sales revenue. The results found that the main financial crises of 1999 and 2008 had an impact on the jewelry sales temporal series. It was also possible to determine that these crises generated an impact on the gold and Ibovespa temporal series.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67737803","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-08-22DOI: 10.18800/CONTABILIDAD.201801.002
A. Dani, I. Beuren
The goal of this study is to identify changes resulting from the accounting convergence to the international accounting standards in Controllership, as an administrative body, in the role of the controller and in the accounting information systems of the company. A research with qualitative approach was conducted through a case study on a major manufacturer of electrical equipment, one of the largest in the industry worldwide. The questionnaire from the study of Angelkort, Sandt and Weisenberger (2008), composed of seven categories of analysis and twenty open questions, was adapted for the interview with the controller and the accountant of the company. The survey results are consistent with those of Angelkort, Sandt and Weisenberger (2008) in the following aspects: the adoption of IFRS resulted in using an integrated information system with data in accordance with the new standards requirements; the database of Financial Accounting has also stated being used by the Controllership; the Controllership body has gained greater importance in the company due to intensive monitoring of the IFRS implementation process; the controllers had changes in their functions and will provide information to Financial Accounting, in addition to those provided to internal control and support decision-making.
{"title":"Mudanças na Controladoria com o Processo de Convergência às Normas Internacionais de Contabilidade","authors":"A. Dani, I. Beuren","doi":"10.18800/CONTABILIDAD.201801.002","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201801.002","url":null,"abstract":"The goal of this study is to identify changes resulting from the accounting convergence to the international accounting standards in Controllership, as an administrative body, in the role of the controller and in the accounting information systems of the company. A research with qualitative approach was conducted through a case study on a major manufacturer of electrical equipment, one of the largest in the industry worldwide. The questionnaire from the study of Angelkort, Sandt and Weisenberger (2008), composed of seven categories of analysis and twenty open questions, was adapted for the interview with the controller and the accountant of the company. The survey results are consistent with those of Angelkort, Sandt and Weisenberger (2008) in the following aspects: the adoption of IFRS resulted in using an integrated information system with data in accordance with the new standards requirements; the database of Financial Accounting has also stated being used by the Controllership; the Controllership body has gained greater importance in the company due to intensive monitoring of the IFRS implementation process; the controllers had changes in their functions and will provide information to Financial Accounting, in addition to those provided to internal control and support decision-making.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45363275","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-08-22DOI: 10.18800/CONTABILIDAD.201801.004
Mauricio De la Torre Lascano
Vertiginous change in technology has led to global and full-scale business growth, which implicitly has caused organizations to face new contingencies, exogenous factors such as globalization or issue of international regulations and endogenous factors due to the increase in operations, have completely modified the classical organizational structure, resulting exposed to surprising levels of risk, including fraud. The frequent facts that come from corrupt practices impact not only the organizations where they are committed, but the society and in general the State where they execute their operations. The objective of the current research was based on the analysis of the internal audit role against the fraud risk management with a quantitative approach of the economic impact in the organizations and qualitative of the different international standards issued, as well as of diverse doctrinal studies made on this matter. Both the international standards and the legislation issued by the nations seek to increase the credibility of the information reported to the regulatory bodies, strengthen preventive mechanisms and encourage the organizations’ responsibility for fraud risk management. However, there are still pending issues for legislation, such as the imperative adoption of such international regulations and the mandatory implementation of an independent Internal Audit unit in all companies that contributes to generate value and strengthen transparency in them.
{"title":"Gestión del riesgo organizacional de fraude y el rol de auditoría interna","authors":"Mauricio De la Torre Lascano","doi":"10.18800/CONTABILIDAD.201801.004","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201801.004","url":null,"abstract":"Vertiginous change in technology has led to global and full-scale business growth, which implicitly has caused organizations to face new contingencies, exogenous factors such as globalization or issue of international regulations and endogenous factors due to the increase in operations, have completely modified the classical organizational structure, resulting exposed to surprising levels of risk, including fraud. The frequent facts that come from corrupt practices impact not only the organizations where they are committed, but the society and in general the State where they execute their operations. The objective of the current research was based on the analysis of the internal audit role against the fraud risk management with a quantitative approach of the economic impact in the organizations and qualitative of the different international standards issued, as well as of diverse doctrinal studies made on this matter. Both the international standards and the legislation issued by the nations seek to increase the credibility of the information reported to the regulatory bodies, strengthen preventive mechanisms and encourage the organizations’ responsibility for fraud risk management. However, there are still pending issues for legislation, such as the imperative adoption of such international regulations and the mandatory implementation of an independent Internal Audit unit in all companies that contributes to generate value and strengthen transparency in them.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44797682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-08-22DOI: 10.18800/CONTABILIDAD.201801.007
G. Costa, F. Rosa, R. Lunkes
espanolEl presente estudio analiza la relacion entre caracteristicas demograficas / laborales de gestores de primer nivel y su tolerancia o aversion al riesgo corporativo. A partir de la base de datos Amadeus - Bureau van Dijk se recopilar datos de 1045 gestores de primera, sobre su genero, edad, antecedentes educativos, dualidad y tiempo de mandato. Los resultados sugieren que los ejecutivos (CEO y no CEO) con formacion en las areas de gestion y derecho, asi como el tiempo de mandato, estan negativamente relacionados con el comportamiento de propension al riesgo. La edad de los gestores de primer nivel y el genero femenino son caracteristicas que estan positivamente relacionadas con la propension al riesgo. portuguesO presente estudo analisa a relacao entre caracteristicas demograficas/laborais de gestores de topo e a sua tolerância ou aversao ao risco corporativo. A partir da base de dados Amadeus – Bureau van Dijk foram recolhidos dados de 1.045 gestores de topo, a respeito de seu genero, idade, background educacional, dualidade e tempo de mandato. Os resultados sugerem que executivos (CEOs e nao CEOs) com formacao nas areas de gestao e direito, bem como o tempo de mandato, estao negativamente relacionados com o comportamento de propensao ao risco. Ja a idade dos gestores de topo e o genero feminino sao caracteristicas que estao positivamente relacionadas com a propensao ao risco. EnglishThis study aims to analyze the relationship between demographics and job characteristics of top managers and their tolerance or aversion to corporate risk. From the Amadeus – Bureau van Dijk database were collected data about the gender, age, educational background, job duality and job tenure of 1,045 top managers. The results suggest that executives (CEOs and non-CEOs) with formal education in the areas of management and law, as well as the tenure in the organization, are negatively related to risk-propensity behaviors. On the other hand, the age and female gender of top managers are characteristics that are positively related to risk propensity.
这项研究分析了一级经理的人口/工作特征与其对公司风险的容忍或厌恶之间的关系。从Amadeus-Bureau Van Dijk数据库中收集了1045名一线经理的数据，包括他们的性别、年龄、教育背景、双重性和任期。结果表明，在管理和法律领域受过培训的高管（首席执行官和非首席执行官）以及任期与风险倾向行为呈负相关。一级经理的年龄和女性性别是与风险倾向呈正相关的特征。葡萄牙人在Topo e a Sua Toleráncia ou Aversao ao Risco Corporate的人口特征/管理人员实验室之间进行了分析研究。根据Amadeus-Bureau Van Dijk Foram的骰子，代表Seu Genera、IDade、教育背景、二元性和任期时间，从1045名鼹鼠经理那里收集了骰子。OS结果表明，行政人员（首席执行官和首席执行官）共同组成了Gestao和Direito的领域，BEM作为任期或时间，与Poditao Risco的共同或行为呈负相关。JA-IDade是鼹鼠E或雌性Sao属的两个管理者，它们与Podibao ao Risco呈正相关。这项研究的目的是分析高级管理人员的人口统计与工作特征之间的关系，以及他们对公司风险的容忍或厌恶。从Amadeus-Bureau Van Dijk数据库收集了1045名高级管理人员的性别、年龄、教育背景、工作二元性和工作年限的数据。结果表明，在管理和法律领域接受正规教育的行政人员（首席执行官和非首席执行官）以及该组织的任期与风险倾向行为呈负相关。另一方面，高级管理人员的年龄和性别是与风险倾向呈正相关的特征。
{"title":"Demographics/Job Characteristics of Top Managers, Corporate Risk and Organizational Outcomes","authors":"G. Costa, F. Rosa, R. Lunkes","doi":"10.18800/CONTABILIDAD.201801.007","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201801.007","url":null,"abstract":"espanolEl presente estudio analiza la relacion entre caracteristicas demograficas / laborales de gestores de primer nivel y su tolerancia o aversion al riesgo corporativo. A partir de la base de datos Amadeus - Bureau van Dijk se recopilar datos de 1045 gestores de primera, sobre su genero, edad, antecedentes educativos, dualidad y tiempo de mandato. Los resultados sugieren que los ejecutivos (CEO y no CEO) con formacion en las areas de gestion y derecho, asi como el tiempo de mandato, estan negativamente relacionados con el comportamiento de propension al riesgo. La edad de los gestores de primer nivel y el genero femenino son caracteristicas que estan positivamente relacionadas con la propension al riesgo. portuguesO presente estudo analisa a relacao entre caracteristicas demograficas/laborais de gestores de topo e a sua tolerância ou aversao ao risco corporativo. A partir da base de dados Amadeus – Bureau van Dijk foram recolhidos dados de 1.045 gestores de topo, a respeito de seu genero, idade, background educacional, dualidade e tempo de mandato. Os resultados sugerem que executivos (CEOs e nao CEOs) com formacao nas areas de gestao e direito, bem como o tempo de mandato, estao negativamente relacionados com o comportamento de propensao ao risco. Ja a idade dos gestores de topo e o genero feminino sao caracteristicas que estao positivamente relacionadas com a propensao ao risco. EnglishThis study aims to analyze the relationship between demographics and job characteristics of top managers and their tolerance or aversion to corporate risk. From the Amadeus – Bureau van Dijk database were collected data about the gender, age, educational background, job duality and job tenure of 1,045 top managers. The results suggest that executives (CEOs and non-CEOs) with formal education in the areas of management and law, as well as the tenure in the organization, are negatively related to risk-propensity behaviors. On the other hand, the age and female gender of top managers are characteristics that are positively related to risk propensity.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44318452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-08-22DOI: 10.18800/CONTABILIDAD.201801.005
Miguel Ángel Gil Robles
The objective of this research is to understand how the Management Control Systems (MCS) perform in a context of innovation. Using the case study method, this study analyze the evolution of a MCS based on the characteristics of the Stage-gate process (Copper, 1990), which was implemented in a small company specialized in the development of mobile applications with operations in Guadalajara, Mexico. The study concluded that, due to the size of the company, the MCS evolved to use informal controls that favored innovation in the development of the products.
{"title":"Sistemas de Control Administrativos: el uso del Stage-Gate Process en un ambiente de innovación","authors":"Miguel Ángel Gil Robles","doi":"10.18800/CONTABILIDAD.201801.005","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201801.005","url":null,"abstract":"The objective of this research is to understand how the Management Control Systems (MCS) perform in a context of innovation. Using the case study method, this study analyze the evolution of a MCS based on the characteristics of the Stage-gate process (Copper, 1990), which was implemented in a small company specialized in the development of mobile applications with operations in Guadalajara, Mexico. The study concluded that, due to the size of the company, the MCS evolved to use informal controls that favored innovation in the development of the products.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43020368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-08-22DOI: 10.18800/CONTABILIDAD.201801.003
Mikel Ugando Peñate, Jenniffer Fernanda Gallo Canales, N. D. S. Mendoza
espanolUn examen de procedimientos analiza y evalua la razonabilidad de los procesos contables en un area determinada identificando las areas criticas, lo que es fortalecido con evidencia sustentable. De esta manera, es posible aplicar pruebas sustantivas y de cumplimiento que ayuden a mejorar los procesos del negocio, a partir de lo cual se obtiene informacion oportuna y confiable para la toma de decisiones. En relacion con el examen de procedimientos realizado a la cuenta nomina en una institucion educativa, es necesario redisenar las politicas y los procedimientos contables para mejorar los desembolsos ocasionados por pago de nomina, asi como tener un balance de acuerdo a los ingresos y recursos disponibles. EnglishAn examination of procedures analyzes and assesses the reasonableness of accounting processes in a given area, identifying critical areas, consolidating them with sustainable evidence, and in this way applies substantive and consolidation tests that help improve business processes resulting in information Timely and reliable for decision making.In relation to the examination of procedures performed to the payroll account in an educational institution, it is necessary to redesign the accounting policies and procedures to improve payroll disbursements, as well as to have a balance according to available income and resources. portuguesUma revisao de procedimentos analisa e avalia a razoabilidade dos processos contabeis em uma area especifica, identificando areas criticas, fortalecendo-as com evidencias sustentaveis, a fim de aplicar testes substantivos e de conformidade que ajudem a melhorar os processos de negocios, resultando em informacoes Oportuno e confiavel para a tomada de decisoes.Em relacao ao exame dos procedimentos realizados na conta de folha de pagamento em uma instituicao de ensino, e necessario redesenhar as politicas e procedimentos contabeis para melhorar os desembolsos causados pela folha de pagamento, bem como ter um equilibrio de acordo com a renda e os recursos disponiveis.
西班牙程序审查通过确定关键领域来分析和评估特定领域会计程序的合理性，这些领域得到了可持续证据的加强。通过这种方式，可以应用实质性和合规性测试来帮助改进业务流程，从而获得及时可靠的决策信息。关于在教育机构对提名账户进行的程序审查，有必要重新制定会计政策和程序，以改善因支付提名而产生的支出，并根据现有收入和资源进行资产负债表。《程序审查》英文版分析和评估某一领域会计程序的合理性，确定关键领域，用可持续的证据巩固这些领域，并以这种方式应用实质性和综合性测试，帮助改进业务流程，从而产生及时和可靠的决策信息。关于审查教育机构的工资账户程序，有必要重新制定会计政策和程序，以改善工资支付，并根据现有收入和资源进行平衡。葡萄牙人审查了Analysa和Avalia A Razoabilidade两个过程计数em UMA Area特定，确定了关键区域，加强了-AS Com证据支持，以FIM实施实质性和一致性测试，将其添加到Melhorar OS Business Process，从而为决策者提供及时和可靠的信息。Em relacao ao回顾了在Ensino的Em UMA Instituicao de la Conta de Folha de Pagamento进行的两个程序，并有必要重新制定政策和程序，以弥补Pela Folha de Pagamento造成的支出，BEM作为Cordo Coma a Renda和OS可用资源的平衡。
{"title":"Examen de procedimientos convenidos a la cuenta nómina: visión de incidencia en instituciones educativas en Ecuador","authors":"Mikel Ugando Peñate, Jenniffer Fernanda Gallo Canales, N. D. S. Mendoza","doi":"10.18800/CONTABILIDAD.201801.003","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201801.003","url":null,"abstract":"espanolUn examen de procedimientos analiza y evalua la razonabilidad de los procesos contables en un area determinada identificando las areas criticas, lo que es fortalecido con evidencia sustentable. De esta manera, es posible aplicar pruebas sustantivas y de cumplimiento que ayuden a mejorar los procesos del negocio, a partir de lo cual se obtiene informacion oportuna y confiable para la toma de decisiones. En relacion con el examen de procedimientos realizado a la cuenta nomina en una institucion educativa, es necesario redisenar las politicas y los procedimientos contables para mejorar los desembolsos ocasionados por pago de nomina, asi como tener un balance de acuerdo a los ingresos y recursos disponibles. EnglishAn examination of procedures analyzes and assesses the reasonableness of accounting processes in a given area, identifying critical areas, consolidating them with sustainable evidence, and in this way applies substantive and consolidation tests that help improve business processes resulting in information Timely and reliable for decision making.In relation to the examination of procedures performed to the payroll account in an educational institution, it is necessary to redesign the accounting policies and procedures to improve payroll disbursements, as well as to have a balance according to available income and resources. portuguesUma revisao de procedimentos analisa e avalia a razoabilidade dos processos contabeis em uma area especifica, identificando areas criticas, fortalecendo-as com evidencias sustentaveis, a fim de aplicar testes substantivos e de conformidade que ajudem a melhorar os processos de negocios, resultando em informacoes Oportuno e confiavel para a tomada de decisoes.Em relacao ao exame dos procedimentos realizados na conta de folha de pagamento em uma instituicao de ensino, e necessario redesenhar as politicas e procedimentos contabeis para melhorar os desembolsos causados pela folha de pagamento, bem como ter um equilibrio de acordo com a renda e os recursos disponiveis.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44298357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-08-22DOI: 10.18800/CONTABILIDAD.201801.001
Carlos Gabriel Parrales Choez, Franklin Duberlí Castillo Llanos
The article shows the role and dynamics of International Financial Reporting Standard No. 9 called Financial Instruments, this standard replaces IAS 39 “Financial Instruments; Recognition and measurement”, which is why the knowledge of these regulations within the different entities in a country, in this case SMEs in the industrial sector, is important to help in the correct accounting and differentiation of financial instruments, with the objective of establishing the principles for financial reporting on financial assets and financial liabilities, so that useful and relevant information is presented to the users of the financial statements for the assessment of the amounts, timing and uncertainty of the entity’s future cash flows. This will facilitate the understanding of financial information by small and medium-sized companies, explaining this rule with the corresponding details for their respective assimilation and creating an application model that involves them. These accounting parameters must be perfectly known by the person in charge of the entity in this case the person responsible for recording the corresponding transactions during a certain period who is defined as an Authorized Public Accountant, who must have sufficient knowledge and experience to correctly apply procedures and provide security in the registration process.
{"title":"Análisis de NIIF 9 - Instrumentos Financieros desde una perspectiva industrial","authors":"Carlos Gabriel Parrales Choez, Franklin Duberlí Castillo Llanos","doi":"10.18800/CONTABILIDAD.201801.001","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201801.001","url":null,"abstract":"The article shows the role and dynamics of International Financial Reporting Standard No. 9 called Financial Instruments, this standard replaces IAS 39 “Financial Instruments; Recognition and measurement”, which is why the knowledge of these regulations within the different entities in a country, in this case SMEs in the industrial sector, is important to help in the correct accounting and differentiation of financial instruments, with the objective of establishing the principles for financial reporting on financial assets and financial liabilities, so that useful and relevant information is presented to the users of the financial statements for the assessment of the amounts, timing and uncertainty of the entity’s future cash flows. This will facilitate the understanding of financial information by small and medium-sized companies, explaining this rule with the corresponding details for their respective assimilation and creating an application model that involves them. These accounting parameters must be perfectly known by the person in charge of the entity in this case the person responsible for recording the corresponding transactions during a certain period who is defined as an Authorized Public Accountant, who must have sufficient knowledge and experience to correctly apply procedures and provide security in the registration process.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48827708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-08-22DOI: 10.18800/contabilidad.201801.008
Edual Delmar Santos Gutiérrez
The present work of review, analytical and phenomenological method, presents the Public Accountant as the essence and substance of the “being” and its reason for being are the “fair accounts”. The accountant is the first value. Without its substance, it is not and without its essence ceases to be, it is non-existent, the essence is before the accountant and gives form to the accountant’s being, reason of the account. The account, made of time with time-accumulating figures, is formed by two dimensions, one concrete and the other abstract, whose linkage is evaluated by equity, and inequality valued by external signs of wealth. The need for Public Accountants arises from the representativeness delegated by the State, derived from the public, who by their vote, legitimizes and transfers the power to select and appoint guarantors of faith, in those who constitute depositaries of a “confidence at the highest” Of the public. For this reason, the Accountant adheres to absolute values. Trust is based on consistency, reliance on who “does not change.” Accounting is a meta-narrative, based on modernity and the accountant is like a priest who watches over the rituals: The values proposed by this work.
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Pub Date : 2017-11-20DOI: 10.18800/CONTABILIDAD.201701.001
D. Díaz
In this paper we will resume the main differences between the application of IFRS 9 «Financial Instruments» to be imperatively implemented in Peru since the commencement of the exercise 2018 with regards to the current IAS 39 «Financial Instruments: Recognition and Measurement», focusing in the classification and measurement of financial assets. Furthermore, a practical analysis will be applied to financial instruments in the investment banking industry.
{"title":"Antes NIC 39 ahora NIIF 9: nuevos desafíos para los contadores","authors":"D. Díaz","doi":"10.18800/CONTABILIDAD.201701.001","DOIUrl":"https://doi.org/10.18800/CONTABILIDAD.201701.001","url":null,"abstract":"In this paper we will resume the main differences between the application of IFRS 9 «Financial Instruments» to be imperatively implemented in Peru since the commencement of the exercise 2018 with regards to the current IAS 39 «Financial Instruments: Recognition and Measurement», focusing in the classification and measurement of financial assets. Furthermore, a practical analysis will be applied to financial instruments in the investment banking industry.","PeriodicalId":40609,"journal":{"name":"Contabilidad y Negocios","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2017-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46616831","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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