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Acuerdos conjuntos: Efectos de su aplicación en Colombia

Author

Listed:
  • Molina, Zuray Andrea Melgarejo

    (Universidad Nacional de Colombia)

  • Romero, Diana Libia Ciro

    (Universidad Nacional de Colombia)

Abstract

Actualmente el país se encuentra en un momento de convergencia hacia las Normas Internacionales de Información Financiera - NIIF, en esa medida este trabajo pretende describir y examinar los negocios conjuntos y las operaciones conjuntas a la luz de tales normas, para ello se llevará a cabo una revisión de los diversos estándares bajo las NIIF Plenas y las NIIF para Pymes tocantes a esta clase de alianzas estratégicas. De dicho estudio se identificarán algunos impactos en la aplicación local de los criterios establecidos para las inversiones en negocios conjuntos bajo los estándares internacionales detectando algunos efectos generales de su aplicación en las empresas colombianas. Por último, se mostrará un caso particular de acuerdo conjunto denominado Joint Venture, vislumbrando los efectos concernientes a la tenencia de este tipo de contrato dentro de una organización.

Suggested Citation

  • Molina, Zuray Andrea Melgarejo & Romero, Diana Libia Ciro, 2016. "Acuerdos conjuntos: Efectos de su aplicación en Colombia," Revista Tendencias, Universidad de Narino, vol. 17(2), pages 56-78, July.
    • Handle: RePEc:col:000520:018781
    DOI: 10.22267/rtend.161702.3
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    More about this item

    Keywords

    Acuerdos conjuntos; Colombia; NIIF; Joint Venture;
    All these keywords.

    JEL classification:

    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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