Especialización Gerencia Información Financiera

URI permanente para esta colecciónhttp://hdl.handle.net/11634/13223

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    Diseño de un modelo de sensibilización para la implementación efectiva de las Niif S1 y Niif S2 mediante los informes de sostenibilidad para el sector de petróleo y gas en Colombia
    (Universidad Santo Tomás, 2024-05-02) Rueda Cristiano, Erika Nirama; Mario Andrés Peña Duarte
    This project proposes a model that seeks to raise awareness for the implementation of International Financial Reporting Standards (IFRS) S1 and S2 in the Colombian oil and gas sector through sustainability reports. Through a bibliographic review and documentary analysis, the evolution of IFRS S1 and S2 was analyzed, which reflects the growing importance of sustainability in financial reports. At the same time, the need to disclose environmental risks through tangible metrics and indicators and the growing relevance of this information for investors is highlighted. In conclusion, the effective implementation of IFRS S1 and S2, with environmental awareness and metrics, promotes transparency and benefits companies, investors and society in general. This approach translates into a primer that summarizes all the necessary aspects to raise awareness and promote the implementation of these standards, as well as the SABS and GRI standards in the sector.
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    Diseño de un manual del procedimiento para el tratamiento de los activos biológicos NIC 41 en la compañía avícola JA SA
    (Universidad Santo Tomás, 2023-12-04) Bayona Sepulveda, Jimena; Zambrano Becerra, Alexandra; Espitia Gonzalez, Sandra Marcela
    A methodological procedure manual for the application of IAS 41 in the treatment of biological assets through the evaluation of their operations and study of their processes was designed for the officials of the accounting department of the company Avícola JA S.A; which implied, initially, establishing the form that is currently used for the initial and subsequent measurement of biological assets by means of an instrument, which allows the consolidation of a diagnosis of the current process of treatment of biological assets. It followed, the establishment of the form that is currently used for the initial and subsequent measurement of biological assets by means of an instrument, which allows the consolidation of a diagnosis of the current process of treatment of biological assets, was carried out. Including the validation of the instrument by an expert. Finally, to project the general guidelines for the design of the instructions with procedures, indicators and responsibility of the participants, for the use of the officials of the accounting department of the company Avícola JA S.A. that facilitates its orientation in the application of IAS 41 in the treatment of biological assets.
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    Vulneración de derechos humanos en el ejercicio de la protesta social por manejo desmedido del orden público en Colombia.
    (Universidad Santo Tomás, 2023-08-04) Arismendy Bello, Gina Paola; Bolivar Mojica, Eyder; Universidad Santo Tomás Tunja
    This research article develops an analysis of the fundamental right to social protest in Colombia, its guarantee at the national and international level, its scope and its restrictions regarding the preservation of public order; In the same way, through this article, a review of the legal system is carried out regarding the obligations and guarantees that the Colombian State must promote for the full, timely and effective exercise of the same. In addition to the above, this article is also the result of an investigation that sought to determine the State's responsibility for violations of human rights in the exercise of the right to protest, due to the excessive use of force by the police, as an excuse for the preservation of public order, for this purpose, the pronouncements of the Council of State regarding the determination of responsibility were reviewed, the figure of public order and its scope regarding demonstrations or social protests were analyzed.
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    Revisión de la dinámica de adopción del régimen de insolvencia en el sector avícola en Santander en el periodo de 2019-2020.
    (2022-08-31) Corzo Espinosa, Claudia Teresa; Lizarazo Barragan, Rafael Alberto; Acevedo Amorocho, Alejandro
    This degree work seeks to review the dynamics of the increase in the adoption of the insolvency regime in the poultry sector of Santander, because of the COVID-19 pandemic, in the biennium 2019 - 2020, based on the Altman index and an appropriate statistical analysis. For this purpose, data provided by the “Superintendencia de Sociedades” on a semi-annual basis is used. Likewise, the sample includes 13 companies of the poultry sector belonging to a population of 172 companies during the first semester and 215 during the second semester of 2020 under insolvency regime. In addition, a structure is developed according to the analysis; correlational type; transversal because a study of the insolvency regime as an economic phenomenon, driven by the COVID-19 pandemic and the collateral damage caused in the year 2020 and mixed given the qualitative and quantitative methods used. Within the main findings, it is found that there is no evidence of a large drop in the ranking given by the Altman Z index of companies around the transition between the 2019-2020 biennium. Thus, the effects of the pandemic were not as drastic in the poultry sector of Santander as in other economic sectors at the national level and the effectiveness of the Altman index for the prediction of business risk is validated.
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    Evaluación De Las Políticas Contables De La Empresa INVERSIN LTDA Bajo Las Normas Internacionales De Información Financiera Según Estándar Para PYMES
    (2022-09-01) Rodríguez Navarro, Ludys Torcoroma; Triana Cordero, Luz Mila
    The research that was developed had the purpose of carrying out an evaluation of the accounting policies of the company INVERSIN LTDA, under the International Financial Reporting Standards IFRS for SMEs. For this, the scope of three specific objectives related to the knowledge of the company in its current state of the business was proposed, focusing on its corporate purpose, type of business, current regulations and the relationship between its manual of accounting policies, and the game of existing financial statements. Similarly, significant items were identified through the relative materiality of the accounts that make up the financial statements. To finally, make proposals for adjustments to the accounting policies under IFRS for SMEs, according to the conditions found in the evaluation, which were focused on property, plant and equipment and cash flow management as the main items of impact on the business.
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    Análisis de la aplicación de la sección 11 instrumentos financieros en la cartera morosa por medio del cálculo de interés compuesto en complemento con la política contable a la empresa Maquinados del Oriente SAS
    (2022-08-31) Sepúlveda Quintero, Sandra Milena; Caicedo Mateus, Elyana Marcela; Espinosa Díaz, Yuli Samary
    In the work that is displayed below, information is found in reference to the development of the analysis of the application of section 11 financial instruments in the delinquent portfolio through the calculation of compound interest, in addition to the accounting policy of the private entity SMEs according to the regulatory decree, which seeks to base a due process through three steps, these being the regulatory recognition, in terms of what the financial assets and liabilities represent for a company with a focus on commercial current accounts receivable ( portfolio) based on the application of default interest, as a second item the Development of an accounting policy suitable for the portfolio as established in section 11 financial instruments in a comparative manner to establish the tax burden in each of the models and for Lastly, the application of an Excel model in which it is used to calculate interest c Composed to different invoices, recognizing the importance of time, interest rate and capital to develop this study. It should be taken into account that its problem is to be able to answer the question: What is the incidence of correctly applying the calculation of interest to a delinquent portfolio in addition to an appropriate accounting policy for the company Maquinados del Oriente SAS, based on its framework? IFRS regulation for SMEs? To proceed to generate support in decision making that is based on the calculation of processes; that go hand in hand with the method and expected results in the investigation.
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    Análisis de la transición de rubro de propiedad planta y equipo de compañías avícolas que pasan de NIIF PYMES A NIIF PLENAS.
    (2022-08-10) Prada aparicio, Maria angela; Lopez carreño, Juliana Andrea; Sanchez jaimes, Claudia patricia; Espitia gonzalez, Sandra Marcela
    The objective of this research work is to analyze the financial impact on companies in the poultry sector in a transition process from IFRS PYMES to IFRS FULL of property, plant and equipment. The research is composed of chapters through which it is possible to illustrate the development of each proposed objective. The research is based on a theoretical framework, which presents and defines the main comparative standards that are part of the transition process from the IFRS SMEs to the full IFRS in property, plant and equipment. The following chapter develops the research plan, in which it illustrates the existing problems, the hypothesis that is intended to be demonstrated and the main and specific objectives of the research, and then describes the methodology to be used that will allow achieving the best results of the study where they will be described. The samples and the chosen method of analysis. Then the research is fully developed where the findings that the use of the methods already written show, two numerical cases of the sector are also presented, where the numerical development of the application of the transition process from IFRS SMEs to full IFRS in the sector is presented. Poultry. Determining the financial impact through financial indicators. In the last chapter, the results of the research are analyzed and it is finally concluded that the application to full IFRS strengthens the poultry sector and contributes positively to financial strengthening and information transparency. Keywords: financial impact, property, transition, indicators, accounting policies, fixed assets.
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    Acuerdos Conjuntos, Diferencias Limitantes, Restrictivas Y De Diferimiento En El Reconocimiento, Medición Y Presentación De La Información Financiera Para Niif Plenas
    (2022-06-21) Sanabria Barajas, Ingrid Paola; Larrotta Carreño, Sandra Milena; Angarita, Jorge Isaac
    When the professional public accountant faces the process of preparing financial information of entities that are included in Joint Agreements (accounting regulatory framework) or Business Cooperation Agreements (tax statute), he is led to the absence of guidelines on the correct form of prepare general purpose information and tax information; For this reason, this research seeks to compile in a single document the accounting standards and fiscal standards related to Joint Agreements and propose a methodology for the presentation of information that must meet the needs of general users and the national treasury.
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    Análisis del impacto de la medición de la propiedad planta y equipo en las pymes del sector de la construcción ubicadas en el municipio de Bucaramanga bajo NIIF
    (2022-06-09) González Ariza, Adriana Liceth; Carreño Hernández, Jinna Marcela; Peña Duarte, Mario Andrés
    Through the Law 1314 of 2009 it was a renewal of the accounting’s country companies. Right after this, "the principles and standards of accounting and financial information and information assurance accepted in Colombia are regulated. The competent authorities indicated the procedure for its issuance and the entities responsible for monitoring its compliance were determined” (p.1) It pretends that all those companies report their financial statements based on qualities as compressibility, transparency, relevance, reliability and utility for decision making by users. This research allows to obtain an analysis about the impact of the measurement of property, plant and equipment in SMEs in the construction sector based on Bucaramanga under IFRS in their financial statements, a practical theoretical study about the application of the bases to define the appreciation, measurement and presentation and disclosure of property and equipment according to section 17 of the IFRS for SMEs of the companies studied. Then, based on the first section 17 of the IFRS was proposed to that entrepreneurs having a didactic tool straight relate with financial reports. A pattern was design to be able to deeply check the application of the section property 17 plus the equipment assessed adapted to the operation sector, also a diagnosis was completed to identify the effects of the implementation to stipulated information requirements detailed through this section making the respective disclosures and evaluating compliance with standard. Subsequently, the proportionality of the PPYE item in the financial statements vs. the total assets was measured, simultaneous knowing the results we sure apply the Z2 Emerging Markets Corporate Bond Scoring System-EMS to be applied to the 82 companies linked to the Sample of research to assign a forecast of bankruptcy. What’s more above the behavior in the decrease of the construction sector in the years 2015 to 2019 as shown by the statistics in the CAMACOL reports of these years. Finally, the conclusions and recommendations of the investigation were given.
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    Importancia de la información Financiera como soporte en la planeación estratégica de las PYMES
    (2022-05-03) López Ruiz, Cristian Camilo; Sandoval Martínez, Diego Fernando; Herrera Robles, Edisson Leonardo; Martínez Lozano, José Fernando
    The purpose of this work has been the formulation of the elements to be incorporated into the Financial information, which serve as support in the Strategic Planning of SMEs, initially the factors to be incorporated were determined according to the contributions of specialists, later they were They specified the aspects that the Strategic Planning incorporates in accordance with the tools that can be adapted to SMEs, to finally describe an instrument to support the management of SMEs, based on the analyzed syntheses of the accounting and financial information of the organizations.Theoretical elements have been formulated such as organizational factors in companies, management accounting, records of financial statements and their application in the objectives of entities, among other aspects. Through a descriptive methodology and with a qualitative approach, this work was carried out, which offers as the main result the description of a support tool for the management of SMEs and presents a synthesis for discussion such as financial information for serve as support in the planning processes in organizations and the role of accounting in the efficient management of the company.
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    Análisis de las revelaciones como herramienta para la toma de decisiones financieras en las cajas de compensación de Santander
    (2022-02-02) Torres Lopez, Luis Fernando; Ordoñez Gélvez, Leidy Johana; Triana Cordero, Luz Mila; Universidad Santo Tomás
    The present study carried out in the Caja de Compensación CAJASAN, aimed to analyze the qualities of the disclosure principle with emphasis on the notes, as a complement to the financial statements for decision making. The method corresponded to the qualitative approach of the share participation type, through a check list to verify the application of the disclosures in CAJASAN's financial statements according to IFRS international standards; an open and in-depth interview to identify the incidence of the disclosures and notes of the financial statements in the decision-making of the actors to maintain their affiliation and, on the other hand, to affiliate. Responding to the question: Are the disclosures through the supplementary notes to the financial statements the basis for making financial decisions in the Santander Compensation Funds? In the results, it was evidenced that CAJASAN applies international standards and that the principle of disclosures is applied in its financial statements according to its accounting policies, complying with the standards required by law.
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    Análisis de los indicadores financieros antes y después de la implementación de las NIIF en Colombia, empresas del grupo 1 con mayores ingresos operacionales en Santander 2018.
    (2021-06-02) Rojas Riaño, Jeimy Yorlé; Rodriguez Camacho, Adriana Milena; Acevedo Amorocho, Alejandro; Universidad Santo Tomas
    IFRSs are implemented so that companies have an accounting standard and are competent. The objective of the project is analyze the effect of IFRS on financial indicators before and after their implementation. The question is asked What is the effect on financial indicators when implementing IFRS in Santander's higher-operating group 1 companies 2018? It is answered through a study of the accounting information base and financial indicators of the companies selected by stratification. The overall result is that the method of calculating financial indicators does not change; your analysis should be correlated with changes financial statements with IFRS.
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    Diagnóstico de aplicación del sistema de control de calidad bajo el marco técnico normativo - NICC 1 en Bucaramanga.
    (2021-05-28) Argüello Rodríguez, Jenny Tatiana; Durán Cobaria, Marlon Yesid; Gutiérrez Rodríguez, Luisa Paola; Orduz Ortiz, Elizabeth
    The entry into force of ISQC 1 in Colombia for public accounting professionals who provides services related tax review, auditing of financial information, reviews and other assurance work was given as of January 1, 2016, so the Junta Central de Contadores announced inspection visits to verify its compliance and ensure the correct exercise of the profession. By diagnosing the degree of application of ISQC 1 of public accounting professionals registered on Cámara de Comercio de Bucaramanga, it was possible to demonstrate the degree of application, the difficulties presented, and the benefits obtained from the quality control system in the provision of its services.
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    Activos intangibles, evolución y efectos tributarios
    (Universidad Santo Tomás, 2020-01-29) Báez Martínez, Fabiola; Gómez Malpica, Paula Johanna; Chía Suárez, María Ana; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001465031; https://scholar.google.es/citations?user=piVSUNQAAAAJ&hl=es; https://orcid.org/0000-0003-2845-7056
    This study includes the comparative definition of the Intangible Assets, between the rules that governed and the regulations in force in Colombia, since the adoption of the International Financial Reporting Standards - IFRS and International Accounting Standards, in the framework of tributary politics. Reference is made to the changes brought by international accounting standards (IFRS, IAS), based on the study, the information prepared under Decree 2649 of 1993 and, IAS 38 Intangible Assets. taking into account the criteria you specify for identification, initial measurement, subsequent measurement, information to be disclosed; inquiring about tax effects with the application of the intangible asset standard in an organization as an example, In addition to the importance of Intangible Assets for companies, in the real value of their businesses.
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    Paradigmas y realidad para una economía creativa en Colombia
    (Universidad Santo Tomás, 2020-01-17) Arenis Hernández, Rosa Adelina; Cárdenas Chacón, Diana Lizet; Valdivieso Guerrero, Janeth Rocío; Martínez Molina, Jose Alfonso; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000653470
    The document presents a critical analysis of the provision of conditions (paradigms and realities) in Colombia, which allow the development of a creative economy, in the field of visual arts, cultural industries and technology, which offers a real opportunity for the economic growth, where culture, entrepreneurship, intellectual property and heritage are improved, to give relevance to human capital in relation to natural and industrial capital. The objective of promoting entrepreneurship towards creative and cultural industries seems easy, observing it as an adjustment of economic phenomena, however, government policy, heavily contaminated by corruption brings great challenges, such as protecting the national industry, building trust in the Investors, guaranteeing young people an education that improves innovation and creativity, guarantees the satisfaction of their basic needs, which motivates them to lead teams, start a business, believe in the country and its ethnic and cultural wealth. To exhibit a creative economy, special regulations on education, legal, commercial and labor matters that are flexible with these initiatives are required, so that these challenges do not weaken the initiatives of creative minds and do not increase informalism. That is when the challenge becomes more interesting. Therefore, in this study, the prevailing conditions for the development of creative and cultural industries are exposed from a critical approach, observing the conceptual and cultural paradigms and the reality that makes this a prospective and progressive activity for national development.
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    Lineamientos para la revelación contable de la sostenibilidad ambiental en la Pyme
    (Universidad Santo Tomás, 2020-01-23) Garzon Vanegas, Dubis Pamela; Trejos Hernandez, Silvia Juliana; Martinez Molina, Jose Alfonso; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000653470
    The article summarizes the research carried out on the guidelines of sustainable development, it is an issue that is currently of great relevance for society in general, considering the effects that it can have when not being implemented timely and effectively, it is increasingly evident that the search for sustainability and sustainable development requires the integration of economic, social, cultural, political and ecological factors, therefore the use of incorrect practices implies future and irreparable consequences on the environment, included within they the survival capacity of the human species, and it is that the economy grows every day without stopping, which inevitably leads to the progressive depletion of the planet's natural resources, environmental degradation and increased pollution, facts that give rise to reinforce the idea of lack of intergenerational solidarity and in turn lack of general culture to the. The generation of sustainable development must incorporate all the actors of society, without excluding the business sector, especially the SME sector which represents 90% of the country's businesses, generates 80% of jobs and means 35% of the GDP (Fuentes, 2018, párr 1). It can be shown that companies play an important role in the generation and implementation of actions that protect the environment and in turn can have a positive impact on the populations where it operates.
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    Estrategia financiera y organizacional para la agro industrialización del cacao como alternativa desarrollo del municipio San Vicente de Chucuri
    (Universidad Santo Tomás, 2020-01-21) Chavarro Reyes, Camila Andrea; Jaimes Rodríguez, Manuel Enrique; Mantilla Pinilla, Eduardo; http://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000202134; https://scholar.google.com/citations?user=kXsrVOEAAAAJ&hl=en; https://orcid.org/0000-0001-7256-3185
    This document presents what has been investigated on the financing and organization alternatives for the assembly of a cocoa pulverizer company in the municipality of San Vicente de Chucuri, as an alternative for the exploitation of the cocoa potential of the region, according to the feasibility study of the agro-industrialization of cocoa already prepared, which had a positive economic and social impact, which transcends regional development. For the purpose, a financial and organizational alternative is proposed that allows operation, a cocoa spraying plant, having determined its technical, social, environmental viability and its contributions to the regional economy. The study yields accurate and susceptible data for decision making, by serving as a guide document for rural agribusiness in San Vicente de Chucuri, with extension to Carmen de Chucuri. In fact, the economic development of agriculture, it is related to the industrialization of its products, which is striking so that it is the same rural communities that, through the creation of rural community businesses. Hence, this work has focused on the rural community enterprise as the organizational and capitalization alternative of the Cocoa Industry, taking advantage of the financial benefits of FINAGRO's agricultural development lines, and with this an important contribution is left to the municipalities under investigation towards their integrated rural development
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    Sistema de Información con enfoque de sostenibilidad en el cultivo de cítricos en el municipio de Girón-Santander, finca Villa Matilde
    (Universidad Santo Tomás, 2020-01-24) Martinez Martinez, Daniel; Rojas Mantilla, Irene; Gómez Zambrano, Slendy; Jaimes Rodriguez, Manuel Enrique
    This paper analyses the production of Tahiti lime cultivation (C. latifolia T.) with a focus on sustainability and aspects of impacts on society, economic and environmental. Ecosystems are mostly affected by inadequate management of agricultural practices, either by ignorance or by the low environmental value and high value of exploitation of economic interest by producers. Man also has the ability to establish crops in a sustainable way taking into account the financial area, generating projections from the production base, with benefits of the government and at the same time contributing to the economy of the country. It is to integrate in a coherent way the activities that allow generations to continue that legacy, with the aim of preserving and improving the state of natural resources that are available to business activities, a sense of belonging and responsibility to the planet in the operations we develop.
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    Competencias de los contadores públicos para asumir la alta gerencia
    (Universidad Santo Tomás, 2020-01) Herrera Serrano, Adelaida; Lizarazo Velandia, Esther; Jaimes Rodríguez, Manuel Enrique
    The research focuses on the critical analysis of the professional profile of the Public Accountant -CP, to assume the High Management, facing the new challenges in the context of the globalization of the economy and the implementation of the International Standards of Financial Information and Information Assurance, together with the need for organizations to perform with social responsibility and sustainability in the framework of the new paradigm of development. Hence the importance for the academy to establish foundations of training and practice of accounting science, which generates comprehensive skills to the Public Accountant, for their professional performance according to the demands of modern organizations, making it one of the most important professions in the economic and business field, beyond a structure of knowledge of principles and rules, the realization of the double entry, or has the registration or interpretation of information. From the economic and information trends in the framework of sustainable development, it is necessary to build from the critical analysis, academic spaces that lead to the strengthening of capacities that make the CP a highly competent professional, to assume managerial challenges, with the permanent confrontation of reality and its disposition to face it. In this sense it is important that the bases are laid for the direction of the professional accountant towards a managerial profile, going on to the formation of criteria and professional judgment and, interpretation, analysis of the norms and concepts that contribute to the Corporate Governance in the decision making processes and why not, to assume the Top Management in any Company