Contabilidad y Negocios. Vol. 05 Núm. 09 (2010)
URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/175923
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Ítem Texto completo enlazado El “Consenso de Washington”: antes y después. El caso de Argentina y Perú en el periodo 1990-2008(Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-09) Noejovich Chernoff, Héctor OmarThis paper intends to show that the problem is not in the model itself but in the mismanagement of the prescribed policies. Despite their different social and economical structures, Argentina and Peru faced similar problems during the same period (1990-2000): a hyperinflation in the beginning and an institutional crisis at the end. After several years of economic recovery, Argentina faced a big political and economic crisis and after blaming to the so-called «neoliberal policy», reverses her policy. Actually Peru has better perspectives and Argentina has a collapse in perspective.Ítem Texto completo enlazado Hacia la convergencia mundial del marco conceptual para la preparación de los estados financieros(Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-09) Díaz Durand, Mario; Gil, Jorge José; Vílchez Olivares, PercyDue to the current globalization in business and investments that generate a highly interrelated business world, it is a must to have a common standard in accounting that brings transparency and the real use of information. According to that, this article presents a comparative analysis of the conceptual framework for the preparation and presentation of financial statements of the two important international accounting models of normative use: the accounting standards established by the FASB and the IASB. The conceptual framework provides a guideline to prepare and present financial statements and at the same time it is a basis for the enactment of international financial reporting standards. To this day, there are some convergence agreements on conceptual frameworks between FASB and IASB, in charge of producing standards, which implies joint work in relation to their respective frameworks, with the purpose of developing a better conceptual framework, common for both institutions. With respect to this, in the article we can find proposals and reflections related to the convergence of conceptual frameworks, in order to enable the feasibility of a convergent framework as an important document in the revision and the issuance process of future international financial reporting standards.Ítem Texto completo enlazado Control en la administración para una información financiera confiable(Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-09) Martín Granados, Victoria María Antonieta; Mancilla Rendón, María EnriquetaThe financial information is the document that the administration of a juridical entity issues to know his financial situation. The financial information is useful and confiable for the users of the financial information when this has been prepared under conditions of certainty. This certainty is provided by the administration when it establishes political and procedures of internal control, as well as the surveillance in the accomplishment of the internal control. This control incides in the financial information since it is inherent to the operative flow and extends itself in relevant information, veracious and comparable. This is important for users of the financial information, due to the fact that they take timely and objective decisions.Ítem Texto completo enlazado Divulgación de la información sobre intangibles en organizaciones españolas(Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-09) Ramírez Córcoles, YolandaIn the knowledge-based economy, the wealth creation is associated with the development and maintenance of competitive advantages based on intangible elements. Faced with this growing strategic importance of intangibles, it seems necessary that companies disclosure information on those elements. However, although companies disclosure information increasingly on a voluntary basis, they are still many which merely comply with legal requirements, omitting highly relevant information on their intangible resources. The objective of this paper is to have data on what level of interest in providing this information by Spanish companies. Therefore, a review of the most important literature about intangibles disclosure in Spanish companies is shown.Ítem Texto completo enlazado Economía digital, sitios web y PYMES del sector artesanía en el Perú(Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-09) Duarte Cueva, FranklinThe companies are operating in complex, dynamic and uncertain environments that it difficult to compete. The e-economy each time has a major presence in business world, then, the small entrepreneurs must design strategies based on Information and Communication Technologies (ICTs), particularly the use of Internet, to improve company performance. Thus, the efficient implementation of websites is a mechanism that should exploit exporting small and medium-sized enterprises (SMEs) or with export potential, of the handicrafts industry, to communicate desired company image and optimize customer service, this it has implications who require to be analyzed to make an effective use of the ICTs.Ítem Texto completo enlazado La aplicación del nuevo Plan Contable General Empresarial(Pontificia Universidad Católica del Perú. Fondo Editorial, 2010-03-09) Lam Wong, AugustoAccounting provides information for making decisions of many economic agents specially the accounting records that have their basis on the organized language called the accounting plan. Until 1973, in Peru, every company prepared its accounting plan according to its information necessities which provoked a variety of words, many with lots of analytical accounts and other general ones. It’s in this situation that the First General Accounting Plan was approved and its mandatory implementation started on January 1st 1974 until 1984, and then it was changed by the General Accounting Plan (PCGR) the one that is used until now. However, now its use doesn’t have any relationship with the International Financial Reporting Standars (NIIF), which are a support for the financial estate in our country. For that reason we approved the version of General Accounting Business Plan (PCGE), the one that is going to be considered on January 1st 2011. The objective of the following article is to announce the effects of the application in some of the private organizations from this new Accounting Business Plan (PCGE) in relation to the General Accounting Plan.