GLOBAL RISKS UNDER THE PERSPECTIVE OF BUSINESS DECISIONS AND THE ACCOUNTING VISION

  • Jeremías Turmeque Silva Universitaria Agustiniana
DOI: https://doi.org/10.56241/asf.v5n9.71

Abstract

Thinking about risks and uncertainties generates complexity given past and future circumstances that move global society, where risk can be identifiable, measurable but not controllable, international financial reporting standards call for measurement and control of risks, this document tries to bring closer To the accountancy profession to the main concepts of risks and the demands that the same society demands. In the first part, we approach the ability to think and move communities based on decisions, individual and global institutional, To later approach the incidence that can have the reisgos in the different areas of knowledge to finally show the need to expand the knowledge of all professionals towards the vision and control of internal and external risks to organizations.

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Beck, U. (2002). Sociedad del riesgo global, editoria siglo XXI. Barcelona.

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CTCP. www.ctcp.gov.co, normas internacionales de información financiera.

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Published
2017-01-01
How to Cite
Turmeque Silva, J. (2017). GLOBAL RISKS UNDER THE PERSPECTIVE OF BUSINESS DECISIONS AND THE ACCOUNTING VISION. Colombian Journal of Accounting - ASFACOP, 5(9), 34-47. https://doi.org/10.56241/asf.v5n9.71
Issue
Vol. 5 No. 9 (2017): Colombian Journal of Accounting
Section
Accounting, economics and organizations
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