As regard to ethical behavior in the profession of public accountant it is governed by Acts 43 of 1990 in Chapter IV and the 1314, 2009, and the Code of Ethics of the IFAC in section 150 and some items of National Political ...

Faced with the beginning of the IFRS for SMEs adapting process, applied to those enterprises who fit the Colombian legislation´s definition, it is convenient to wonder about his relevance, from the passive subject´s vision: ...

La práctica académica debe propiciar e incentivar el desarrollo investigativo como fuente de conocimiento y desarrollo para las distintas disciplinas. La investigación no se debe desligar de los procesos de enseñanza y ...

the International Accounting Standards are a useful tool for companies, governments and investors that want to consolidate the financial information that has been issued by all the companies which are involved in the global ...

While Colombia and Panama are very different countries in terms of population, area and economy, both have key economic sectors for growth and development that allows them to become competitive in a global market, managing ...

Spain is increasingly a global player that looks to consolidate in diverse international markets; Colombia's relations with Spain are governed largely by the membership of Spain in the European Union and Latin American ...