History of Financial Accounting Regulations in Colombia. The Case of the Railroad Industry (1870-1920)
This document presents a historical study of accounting regulations developed in Colombia in the 1870-1920 period. Specifically, we consider the regulations, economic agents, and the context related to the railroad industry, a key business activity for the constitution of contemporary financial acco...
Autor Principal: | Rico-Bonilla, Carlos Orlando; Universidad Santo Tomás |
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Formato: | info:eu-repo/semantics/article |
Idioma: | spa |
Publicado: |
Editorial Pontificia Universidad Javeriana
2017
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Materias: | |
Acceso en línea: |
http://revistas.javeriana.edu.co/index.php/cuacont/article/view/18282 |
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Sumario: |
This document presents a historical study of accounting regulations developed in Colombia in the 1870-1920 period. Specifically, we consider the regulations, economic agents, and the context related to the railroad industry, a key business activity for the constitution of contemporary financial accounting practices and thought. |
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