Cuad. Contab. - vol.15 issue37

Table of contents
Cuad. Contab. vol.15 no.37 Bogotá Jan./June 2014

Editorial

	· text in English \| Spanish \| Portuguese · English ( pdf ) \| Spanish ( pdf ) \| Portuguese ( pdf )

Article derived from research project

	· Measurement Basis: The Link between the International Financial Reporting Standards, the International Valuation Standards and the Current Colombian Context Arias-Bello, Martha Liliana; Sánchez-Serna, Aracely del Socorro · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Forward on the Representative Market Exchange Rate: Initial and Subsequent Measurement in the Light of International Standards Quintero-Carvajal, Dora Patricia · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Online Disclosure of the Financial and Non-financial Information of Executive Branch Entities on a National Level in Colombia Católico-Segura, Diego Fernando; Gómez-Solano, Paola Andrea; Gómez-Díaz, Angy Johana · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Optimal Production Blend from the Management Approach of Throughput Accounting: Case Study of a Small Shoe Company Ortiz-T, Viviana Karolina; Caicedo-R, Álvaro Junior · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Digital Competence in Auditing. Support or Burden on the Professional Practice of Auditors Gómez-Meneses, Fabio Enrique · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Non-assumption of Responsibility by Means of "Social Responsibility": a Rhetorical Assessment to the "Letters of the Presidents" Included in Three Corporate Social Responsibility Reports in Colombia Quinche-Martín, Fabián Leonardo · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Constitution of Subjectivity in Accounting Education: from the Implicit Process to Making its Impact Visible Ospina-Zapata, Carlos Mario; Gómez-Villegas, Mauricio; Rojas-Rojas, William · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

Article not derived from research project

	· Legal Abandon of the Purpose of Attaining Independence in the Audit of Accounts Villacorta-Hernández, Miguel Ángel · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· Characterization of the Evolution in the Concept of Accounting from 1900 to 2010 Uribe-Bohórquez, Maria Victoria · abstract in English \| Spanish \| Portuguese · text in Spanish · Spanish ( pdf )

	· The Future of Colombian Accounting Journals: a Polyphonic Debate Macías, Hugo A; Alzate, Sorany; Bautista, Jairo Alonso; Cano Morales, Abel; Castaño, Carlos Eduardo; Ceballos-Molano, Raquel; Cortés, Jhon Henry; García, Carlos Emilio; Gómez-Zapata, Yuliana; Macías, Hugo A; Ortiz-Bojacá, José Joaquín; Quijano-Valencia, Olver; Rodríguez, Gloria Isabel; Rueda-Delgado, Gabriel; Sarmiento, Héctor José · text in Spanish · Spanish ( pdf )

	· The Story behind the Meeting: Conversation with Uruguayan Poet, Blanca Emmi Pinzón-Pinto, Jorge Emiro · text in Spanish · Spanish ( pdf )