Examinando por Materia "Ley 1819 de 2016"
Mostrando 1 - 4 de 4
Resultados por página
Opciones de ordenación
Ítem Análisis del impacto del escudo fiscal, su incidencia en el valor de las empresas y su estructura de capital: Casos Ecopetrol S.A. y Grupo Nutresa S.A.(Universidad EAFIT, 2018) Estupiñán García, Alexandra; Vargas Ramírez, Andrea Marcela; Sánchez Ribero, Gustavo AlbertoRecently, the Colombian government issued the Law 1819 of 2016, in which the structural tax reform was formalized, that has a direct affects the financial performance of the country's companies, given that the taxes to be paid have a direct impact on the companies' financial management -- In this sense, the objective of the present document is to develop, through a case study, the analysis of the companies Ecopetrol S.A. and Grupo Nutresa S.A., with regard to the impact that fiscal conditions may have on the indebtedness decisions of companies, their impact on the economic value and capital cost of it -- The propositions of Modigliani and Miller are taken as a conceptual framework to understand what should be the optimal financial structure of a company and what should be the key objectives in the acquisition of debt, taking into account the existence of the costs of financial difficultiesÍtem Contabilidad financiera basada en IFRS de concesiones viales según el esquema de Asociaciones Público-Privadas en Colombia(Universidad EAFIT, 2018) Restrepo Escobar, Andrés Ovidio; Restrepo Tobón, Diego AlexanderÍtem Evaluación financiera de un proyecto hidroeléctrico a partir del análisis de las leyes 1715 de 2014 y 1819 de 2016 : estudio de caso de una compañía del sector eléctrico.(Universidad EAFIT, 2019) Londoño Zuluaga, Marco Antonio; Gómez Salazar, Elkin ArcesioBearing in mind that the global trend is the consolidation of renewable energy sources as a mean to mitigate global warming, each country issues policies that enable the development and implementation of such technologies, based on its natural resources and conditions of the local electricity market. This case study analyses a small hydro-powered generation station (SHGS) owned by a local energy firm. The aim is to evaluate the financial viability under the local legal framework established by laws 1715 of 2014 and 1819 of 2016. The methodology used in this study is the discounted free cash flow method (Deterministic and Stochastic) with the aim to determine possible financing alternatives through a Special Purpose Vehicle (SPV). It includes aspects such as energy sales scenarios in the local MEM market, capital structure (Ek), new taxes regulations established in the financing law (law 1943 of 2018) and the cost of capital.Ítem Evolución de las Normas Internacionales de Información Financiera y su adopción en el Sistema Fiscal Colombiano(Universidad EAFIT, 2018) Orozco Jiménez, Manuela; Melo White, Adriana