Examinando por Materia "CONTABILIDAD - ENSEÑANZA"

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    Herramienta FINTECH : guía de enseñanza hacia NIIF para aprendices en contabilidad y finanzas
    (2019) Ceron, Eduar Andres; Guerra Álvarez, Eduar
    This paper proposes a guide on teaching about financial concepts in its first stage to build a FINTECH tool for facilitate of learning the technical and technologists students the countable area's for understanding of IFR. The FINTECHs are new tools to de financial sector competing with the traditional business units; its importance derives on the on the application of technologies in the financial area with a wide products and services range, more efficients and democratics. Being this way, it´s also a technological alternative to offer financial education. In that order of ideas, the use of these technologies coincides with the implementation process of International Financial Reporting Standards. Which represents a parading change in preaparing and disclosure the accounting information in Colombia. The above criteria and the above objectives of accounting framework of Decree 2649 /1993, it was highly influenced by taxation legislation. On the contrary, IFR incorporates finance as a transversal axis in its regulations. For this reason, the professionals and the accounting students, for the purpose of providing general information under IFRS; they should include in your learning, concepts of financial mathematical and finances as a result the adoption the universal language of business. FINTECH tools through financial education services are an alternative to do so.