Cuad. Contab. - vol.14 special issue 36

Table of contents
Cuad. Contab. vol.14 no.spe36 Bogotá Dec. 2013

Editorial

	· Four years of accounting convergence: results, transformations and challenges · text in English \| Spanish \| Portuguese · English ( pdf ) \| Spanish ( pdf ) \| Portuguese ( pdf )

Article derived from research project

	· Impact Analysis of institutional equity of credit unions facing the implementation of the IFRS. Case of the cooperatives from the Valle del Cauca Rendón-Álvarez, Bibiana; Rodríguez-Bolaños, Janeth; Riascos-Gómez, Paola Andrea · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Comparative analysis of the accounting and financial management of inventories between the full IAS 2, IFRS SMEs Section 13th, and Decree 2706 Chapter 8th Soto-Restrepo, Blanca Alicia; Quiros-Jaramillo, Jaqueline de la Cruz; Mesa-Velásquez, Gloria Stella · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Disclosure of financial information on property, plant and equipment in industrial companies listed in Colombia Católico-Segura, Diego Fernando; Cely-Angarita, Viviana Rocío; Pulido-Ladino, Jeniffer Rocío · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Analysis of convergence to International Accounting Standards and Financial Information from the accounting system intrinsic factors in Colombia Ferrer De La Hoz, Angélica María · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· The characteristics of the accounting subsystems in Colombia and Mexico facing the convergence to International Financial Reporting Standards Patiño-Jacinto, Ruth Alejandra; Vásquez-Quevedo, Noemí · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Approach to the role of financial information prepared for external purposes in a context of cultural hybridity Cuevas-Mejía, John Jairo; Grajales-Quintero, Jhonny; Usme-Suárez, Wilson Alexis · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Reflections on the experiences of the process of convergence towards international standards of information assurance Sosa-Cardozo, Jenny Marlene · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Is guarantor of the the principle of transparency the implementation of international standards in Colombia? Baracaldo-Lozano, Natalia Andrea · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Does the process of convergence in Colombia exclude accounting costs? Duque-Roldán, María Isabel; Osorio-Agudelo, Jair Albeiro · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Active methodologies for teaching International Financial Reporting Standards in a virtual learning environment Reyes-Maldonado, Nydia Marcela; Chaparro-García, Fernando · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Balance of publications on IFRS in two Colombian journals Grajales-Quintero, Jhonny; Cuevas-Mejía, John Jairo; Usme-Suárez, Wilson Alexis · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )