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Análisis histórico de las prácticas de contabilidad financiera del Ferrocarril de la Sabana, Colombia (1881 – 1917)
[Historical analysis of financial accounting practices of the Ferrocarril de la Sabana, Colombia (1881 – 1917)]

Author

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  • Rico Bonilla, Carlos Orlando

Abstract

En el documento se propone un análisis histórico para describir y explicar, a partir de las correspondientes fuentes primarias y secundarias, algunas de las prácticas de contabilidad financiera aplicadas en la empresa colombiana del Ferrocarril de Sabana durante el periodo 1881 – 1917. De igual forma que fue en compañías de esta industria, donde adquirió mayor relevancia la definición del tratamiento contable y la presentación de diferentes transacciones y eventos como la valoración y depreciación de activos fijos, el reconocimiento de las importaciones, la revelación de la cuenta de resultados, entre otros.

Suggested Citation

  • Rico Bonilla, Carlos Orlando, 2015. "Análisis histórico de las prácticas de contabilidad financiera del Ferrocarril de la Sabana, Colombia (1881 – 1917) [Historical analysis of financial accounting practices of the Ferrocarril de la Sabana, Colombia (1881 – 1917)]," De Computis, Universidad Pablo de Olavide, vol. 12(22), pages 81-119.
    • Handle: RePEc:dec:articl:2015:12:22:81-119
    DOI: https://doi.org/10.26784/issn.1886-1881.v12i22.29
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