Revista Colombiana de Contabilidad / Revista ASFACOP / ISSN: 2339-3645 / E-ISSN: 2619-6263

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Vol. 7 No. 13 (2019): Colombian Journal of Accounting

January-June 2019

Published: 2019-01-01

Preliminaries

Editorial. IFRS and the legitimation of the neoliberal discourse of social interest

Natalia Gallón Vargas

9-16
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Invited of honor

Challenges and opportunities of accounting in the international framework. A vision from Spain

María Victoria López Pérez

17-32
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Financial accounting, finance and accounting systems

Financial Performance and Optimum Capital Structure in listed Mexican companies

Fabio Enrique Gómez Meneses

33-61
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Fiscal opinion of the financial statements, in accordance with the legislation in Mexico

Maribel Nava Pozos, Nicolás López Díaz

83-96
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Costs, administration, productivity and management control

Model of imputation of livestock costs. Application in livestock specialized in breeding Red Brahman

David Mejía Montoya

63-82
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Taxation, State and accounting law

The impact of the income tax within the economy of the SMEs of Colombia

Paola Andrea Fernández Bustamante, Karen Margarita Meza Muñoz

97-110
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The general Colombian pension system. A diagnosis in context

Jaime Martínez Reina

111-134
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How to understand the colombian tax structure through design thinking

Ginna Paola Diaz Espitia, Diana González Santos, Gina Liliana Torres

135-146
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Control, auditing, governance and fiscal review

Corporate governance practices in the savings and credit cooperatives of the Quindío Department

Deicy Arango Medina, Ana Gladys Torres Castaño

147-172
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Pedagogy and accounting education

Challenges and Curricular Innovation of Public Accountancy in Colombia

Carlos Humberto Díaz Ortega

173-188
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Budgets as the basis of financial planning in accounting education

Daniel Ceballos García, Carlos Mario Correa Londoño

189-202
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