Cuad. Contab. - vol.15 issue38

Table of contents
Cuad. Contab. vol.15 no.38 Bogotá July/Dec. 2014

Editorial

	· El papel de las publicaciones en medio de las tensiones entre la investigación académica y la práctica contable · text in English \| Spanish \| Portuguese · English ( pdf ) \| Spanish ( pdf ) \| Portuguese ( pdf )

Article derived from research project

	· The Role of Accounting before the Financial Crisis. A Reflection on the Unconditional Conservatism of the IFRS 9 de Cabo-Moreno, Ignacio; Bautista-Mesa, Rafael; Molina-Sánchez, Horacio; Ramírez-Sobrino, Jesús N · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Evolution of the Accounting Harmonization Process in Spain and Brazil During the 1973-2013 Period Gracia-Sarubbi, Fernando; San Juan-Pajares, César Antonio; Rodríguez-López, Ángel · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Financial Effects on a Colombian Cooperative due to the Implementation of the International Financial Reporting Standards for SMEs on their Opening Balance Castaño-Rios, Carlos Eduardo; Zamarra-Londoño, Julián Esteban; Correa-García, Jaime Andrés · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Prospective Financial Information: Comparative Analysis of its Standardization and Empirical Evidence Ibáñez-Jiménez, Eva María; Muñoz-Merchante, Ángel · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· The Perspective of Health Professionals on the Accounting Information in a Company-Hospital in Portugal Case Study Ferreira da Silva, Amélia Cristina; Teixeira Pereira, José Manuel · abstract in Spanish · text in Spanish · Spanish ( pdf )

	· The Regulatory Power of the Executive Power on Tax Laws as seen from the Case Law of the Constitutional Court Restrepo-Pineda, Carlos Mario · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· *Rankings* of Graduate Accounting Programs: Analysis of Teacher Production According to Publications in Brazilian Journals (2000-2009) Barros Costa, Abimael de Jesus; Barbosa Lustosa, Paulo Roberto · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· An Approach to the Cartesian Method Its Relation with Accounting Vargas-Restrepo, Carlos Mario · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Revealing the Guidelines on Social Responsibility in the Good Governance Codes of the Listed Companies in Colombia Romero-González, Laura Tatiana; Wanumen-Marín, Luisa Fernanda; Católico-Segura, Diego Fernando · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Reflections on the Corporate Social Responsibility and the Creation of Economic Value from the Point of View of Providers Méndez-Beltrán, Jairo Andrés; Peralta-Borray, Diego Alejandro · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )