Examinando por Autor "Duque Tirado, Virginia Helena"
Mostrando 1 - 2 de 2
Resultados por página
Opciones de ordenación
Ítem Análisis del modelo del valor razonable en la medición de las propiedades de inversión en emisores privados(Universidad Eafit, 2020) Duque Tirado, Virginia Helena; Waserman Alvarez, Jean PaulThis document presents an explanation of the subsequent measurement models of investment properties under International Financial Reporting Standards: cost and fair value, and seeks through a empirical study to evaluate if there is an association between the industry, the materiality of investment properties and the level of indebtedness with the choice of fair value as the basis for measuring investment properties in Colombian Private Issuers that report under IFRS to the Financial Superintendence of Colombia, within the framework of the agency's theory, based on the data obtained from their financial statements published for the annual periods ended since December 31, 2015 until 2019.Ítem Propuesta de metodología para preparar el cumplimiento de los requerimientos de la sección 404 de la Ley Sarbanes-Oxley, bajo un enfoque integral por procesos en un potencial emisor privado extranjero colombiano, para incrementar la probabilidad de éxito del programa de cumplimiento de la Ley Sox(Universidad EAFIT, 2022) Duque Tirado, Virginia Helena; Duque Tirado, Diana Patricia; Giraldo Hernández, Gina María; Waserman Álvarez, Jean PaulThis work presents a methodology proposal for the preparation in compliance with the requirements of the Sarbanes Oxley Law Section 404, Evaluation of Internal Control over Financial Reports (hereinafter, SOX-404), in a potential Colombian Foreign Private Issuer, within the framework of a comprehensive process management. The methodology identifies the requirements of the standard and establishes the activities, and their execution order, that must be carried out to ensure adequate preparation for the evaluation of compliance with the SOX-404 requirements.