Browsing Vol. 05 Núm. 09 (2010) by Title

Now showing items 1-7 of 7

    • La aplicación del nuevo Plan Contable General Empresarial 

      Lam Wong, Augusto (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2010-03-09)
      Accounting 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 ...

    • El “Consenso de Washington”: antes y después. El caso de Argentina y Perú en el periodo 1990-2008 

      Noejovich Chernoff, Héctor Omar (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2010-03-09)
      This 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 ...

    • Control en la administración para una información financiera confiable 

      Martín Granados, Victoria María Antonieta; Mancilla Rendón, María Enriqueta (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2010-03-09)
      The 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 ...

    • Divulgación de la información sobre intangibles en organizaciones españolas 

      Ramírez Córcoles, Yolanda (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2010-03-09)
      In 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, ...

    • Economía digital, sitios web y PYMES del sector artesanía en el Perú 

      Duarte Cueva, Franklin (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2010-03-09)
      The 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 ...

    • Editorial. Contabilidad y Negocios; Vol. 5 Núm. 9 (2010) 

      Díaz Becerra, Oscar (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2010-03-09)

    • Hacia la convergencia mundial del marco conceptual para la preparación de los estados financieros 

      Díaz Durand, Mario; Gil, Jorge José; Vílchez Olivares, Percy (Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2010-03-09)
      Due 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. ...