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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Main Authors:	Castrillón Montoya, Arlés, Cuadrado Hoyos, John Alexander, Carrillo Niño, Kelly Johana, Ortiz Sánchez, Yiselth Sofía, Suárez Pineda, Jesús Alberto
格式:	Online
语言:	spa eng
出版:	Corporación Universitaria Americana 2021
主题:	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
在线阅读:	https://publicaciones.americana.edu.co/index.php/adgnosis/article/view/472
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Accounting Hermeneutics: A Comparative Study of Two Colombian Accounting Regulations Regarding the Code of Ethics of the Public Accountant

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