Accounting Hermeneutics: A Comparative Study of Two Colombian Accounting Regulations Regarding the Code of Ethics of the Public Accountant

Accounting Hermeneutics: A Comparative Study of Two Colombian Accounting Regulations Regarding the Code of Ethics of the Public Accountant

This working paper seeks to make a comparative analysis comparative analysis between two Colombian norms: Law 1314 of 2009 and the of 2009 and the Regulatory Decree 2649 of 1993, from the perspective of interpretation of accounting hermeneutics. Legal hermeneutics was used as a qualitative qualitati...

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Bibliografische gegevens
Hoofdauteurs: Castrillón Montoya, Arlés, Cuadrado Hoyos, John Alexander, Carrillo Niño, Kelly Johana, Ortiz Sánchez, Yiselth Sofía, Suárez Pineda, Jesús Alberto
Formaat: Online
Taal:spa
eng
Gepubliceerd in: Corporación Universitaria Americana 2021
Onderwerpen:
Accounting hermeneutics
Colombian accounting regulation
Law 1314 of 2009
Public accounting
Principle of responsibility
Hermenéutica contable
Regulación contable colombiana
Ley 1314 de 2009
Contaduría pública
Principio de responsabilidad
Online toegang:https://publicaciones.americana.edu.co/index.php/adgnosis/article/view/472
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