Impacto de las NIIF en el tratamiento del capital institucional de las cooperativas de trabajo asociado, en Bogotá
Abstract This article focuses on the impact that the application of international accounting standards will have in the treatment of the social contributions of cooperatives in associated work, in Bogota. In our cooperative system, in protecting the partner, even compared to the risk of threatening...
| Autor Principal: | Benítez Gómez, Lina María |
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| Formato: | info:eu-repo/semantics/bachelorThesis |
| Idioma: | spa |
| Publicado: |
Universidad de La Salle. Facultad de Ciencias Administrativas y Contables. Contaduría Pública.
2016
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| Materias: | |
| Acceso en línea: |
http://hdl.handle.net/10185/17956 |
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| Sumario: |
Abstract
This article focuses on the impact that the application of international accounting standards will have in the treatment of the social contributions of cooperatives in associated work, in Bogota. In our cooperative system, in protecting the partner, even compared to the risk of threatening the stability of the cooperative, a right to reimbursement of social contributions has been recognized, that the cooperative has to attend even if it means reducing the statutory capital or even the dissolution of the organization. The article shows the importance of analyzing the impact of new accounting standards to reveal the financial situation of the company and the way in which they affect not only the heritage, which is the capital of the company, but the figure of such organizations. In the same way it makes an analysis of the advantages and disadvantages of this application. Finally, a comparison of the financial statements of a cooperative in work association, before and after implementation.
Keywords
Cooperative, International Accounting Standards, patrimony, institutional capital, financial instruments. |
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