Recognition of the Financial Processes of the Water Footprint in the Rice Sector in Colombia
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | spa por |
Título da fonte: | CAFI (São Paulo) |
Texto Completo: | https://revistas.pucsp.br/index.php/CAFI/article/view/41036 |
Resumo: | The purpose of this manuscript is to analyze the relationship between measurement, valuation and registration in accordance with the International Financial Reporting Standards of the water footprint in the rice sector, as opposed to the commercial, tax and safeguard legislation for Colombia. This research is structured from the analysis of the reasonable information gathered from scientific, legislative sources and the financial situation of productive companies of the rice and cereals sector, for which the analytical research methodology was used, in which the central trial of analysis, and thus determine the variables or events to be defined, from there proceeds with the obtaining of postulates, definitions and quantitative and qualitative data through the construction and application of a research matrix. In accordance with the above, the analytical result of the document identified the scarce application of the concept and estimation of the water footprint in the sector analyzed, but at the same time the result allows to leave a scientific and referential contribution to the entire academic community and companies in the rice sector and cereals, to determine an adequate application in the rice crops or also denominated in the technical accounting language as biological assets, of the accounting principles of recognition, measurement, presentation and revelation of the water footprint in contrast to the commercial tax legislation and safeguards in force in Colombia. Key Words: Measurement, Valuation, IFRS, Registration, Commercial, Tax |
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Recognition of the Financial Processes of the Water Footprint in the Rice Sector in ColombiaReconocimento de los Procesos Financieros de la Huella Hídrica en el Sector del Arroz en ColombiaReconocimento de los Procesos Financieros de la Huella Hídrica en el Sector del Arroz en ColombiaThe purpose of this manuscript is to analyze the relationship between measurement, valuation and registration in accordance with the International Financial Reporting Standards of the water footprint in the rice sector, as opposed to the commercial, tax and safeguard legislation for Colombia. This research is structured from the analysis of the reasonable information gathered from scientific, legislative sources and the financial situation of productive companies of the rice and cereals sector, for which the analytical research methodology was used, in which the central trial of analysis, and thus determine the variables or events to be defined, from there proceeds with the obtaining of postulates, definitions and quantitative and qualitative data through the construction and application of a research matrix. In accordance with the above, the analytical result of the document identified the scarce application of the concept and estimation of the water footprint in the sector analyzed, but at the same time the result allows to leave a scientific and referential contribution to the entire academic community and companies in the rice sector and cereals, to determine an adequate application in the rice crops or also denominated in the technical accounting language as biological assets, of the accounting principles of recognition, measurement, presentation and revelation of the water footprint in contrast to the commercial tax legislation and safeguards in force in Colombia. Key Words: Measurement, Valuation, IFRS, Registration, Commercial, TaxEste artículo tiene como finalidad analizar la relación entre la medición, valoración y registro de acuerdo con las Normas Internacionales de Información Financiera de la huella hídrica en el sector del arroz frente a la legislación en materia comercial, tributaria y salvaguarda para Colombia. Esta investigación se estructura desde el análisis de la información razonable recopilada de fuentes científicas, legislativas y la situación financiera de empresas productivas del sector arroz y cereales, para lo cual se utilizó la metodología de investigación analítica, en la cual se definió el juicio central de análisis, y así determinar las variables o eventos a definir, de ahí se procede con la obtención de postulados, definiciones y datos cuantitativos y cualitativos mediante la construcción y aplicación de una matriz de investigación. Conforme a lo anterior, el resultado analítico del documento identificó la escasa aplicación del concepto y estimación de la huella hídrica en el sector analizado, pero al mismo tiempo el resultado permite dejar un aporte científico y referencial a toda la comunidad académica y empresas del sector arroz y cereales, para determinar una adecuada aplicación en los cultivos de arroz o también denominados en el lenguaje técnico contable como activos biológicos, de los principios contables de reconocimiento, medición, presentación y revelación de la huella hídrica en contraste a la legislación comercial tributaria y salvaguardas vigentes en Colombia.Este artículo tiene como finalidad analizar la relación entre la medición, valoración y registro de acuerdo con las Normas Internacionales de Información Financiera de la huella hídrica en el sector del arroz frente a la solicitud en materia comercial, tributaria y salvaguarda para Colombia. Esta investigación se estructura desde el análisis de la información razonable recopilada de fuentes científicas, legislativas y la situación financiera de empresas productivas del sector arroz y cereales, para lo cual se utilizó la metodología de investigación analítica, en la cual se definió el criterio central de y, determinar las variables los eventos a definir, de ahí se procede con la obtención de postulados, los parámetros y los datos cuantitativos y cualitativos mediante la construcción y aplicación de una matriz de investigación.Pontifícia Universidade Católica de São Paulo - PUC/SP2019-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/vnd.openxmlformats-officedocument.wordprocessingml.documenthttps://revistas.pucsp.br/index.php/CAFI/article/view/4103610.23925/cafi.v2i1.41036CAFI; Vol. 2 No. 1 (2019): CAFI - Contabilidade, Atuária, Finanças & Informação; 3 - 26CAFI; Vol. 2 Núm. 1 (2019): CAFI - Contabilidade, Atuária, Finanças & Informação; 3 - 26CAFI ; v. 2 n. 1 (2019): CAFI - Contabilidade, Atuária, Finanças & Informação; 3 - 262595-17502595-175010.23925/cafi.v2i1reponame:CAFI (São Paulo)instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPspaporhttps://revistas.pucsp.br/index.php/CAFI/article/view/41036/27932https://revistas.pucsp.br/index.php/CAFI/article/view/41036/27934https://revistas.pucsp.br/index.php/CAFI/article/view/41036/36863Copyright (c) 2019 CAFI - Contabilidade, Atuária, Finanças & Informaçãoinfo:eu-repo/semantics/openAccessGallego Cossio, Laura ConstanzaPinto Varón, Eliana MarcelaGómez Lozano, Manuel JesúsHernández Aros, Ludivia2020-07-30T19:12:31Zoai:ojs.pkp.sfu.ca:article/41036Revistahttps://revistas.pucsp.br/index.php/CAFI/indexPRIhttps://revistas.pucsp.br/index.php/CAFI/oainvg@galegale.com.br||2595-17502595-1750opendoar:2020-07-30T19:12:31CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.none.fl_str_mv |
Recognition of the Financial Processes of the Water Footprint in the Rice Sector in Colombia Reconocimento de los Procesos Financieros de la Huella Hídrica en el Sector del Arroz en Colombia Reconocimento de los Procesos Financieros de la Huella Hídrica en el Sector del Arroz en Colombia |
title |
Recognition of the Financial Processes of the Water Footprint in the Rice Sector in Colombia |
spellingShingle |
Recognition of the Financial Processes of the Water Footprint in the Rice Sector in Colombia Gallego Cossio, Laura Constanza |
title_short |
Recognition of the Financial Processes of the Water Footprint in the Rice Sector in Colombia |
title_full |
Recognition of the Financial Processes of the Water Footprint in the Rice Sector in Colombia |
title_fullStr |
Recognition of the Financial Processes of the Water Footprint in the Rice Sector in Colombia |
title_full_unstemmed |
Recognition of the Financial Processes of the Water Footprint in the Rice Sector in Colombia |
title_sort |
Recognition of the Financial Processes of the Water Footprint in the Rice Sector in Colombia |
author |
Gallego Cossio, Laura Constanza |
author_facet |
Gallego Cossio, Laura Constanza Pinto Varón, Eliana Marcela Gómez Lozano, Manuel Jesús Hernández Aros, Ludivia |
author_role |
author |
author2 |
Pinto Varón, Eliana Marcela Gómez Lozano, Manuel Jesús Hernández Aros, Ludivia |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Gallego Cossio, Laura Constanza Pinto Varón, Eliana Marcela Gómez Lozano, Manuel Jesús Hernández Aros, Ludivia |
description |
The purpose of this manuscript is to analyze the relationship between measurement, valuation and registration in accordance with the International Financial Reporting Standards of the water footprint in the rice sector, as opposed to the commercial, tax and safeguard legislation for Colombia. This research is structured from the analysis of the reasonable information gathered from scientific, legislative sources and the financial situation of productive companies of the rice and cereals sector, for which the analytical research methodology was used, in which the central trial of analysis, and thus determine the variables or events to be defined, from there proceeds with the obtaining of postulates, definitions and quantitative and qualitative data through the construction and application of a research matrix. In accordance with the above, the analytical result of the document identified the scarce application of the concept and estimation of the water footprint in the sector analyzed, but at the same time the result allows to leave a scientific and referential contribution to the entire academic community and companies in the rice sector and cereals, to determine an adequate application in the rice crops or also denominated in the technical accounting language as biological assets, of the accounting principles of recognition, measurement, presentation and revelation of the water footprint in contrast to the commercial tax legislation and safeguards in force in Colombia. Key Words: Measurement, Valuation, IFRS, Registration, Commercial, Tax |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-01-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistas.pucsp.br/index.php/CAFI/article/view/41036 10.23925/cafi.v2i1.41036 |
url |
https://revistas.pucsp.br/index.php/CAFI/article/view/41036 |
identifier_str_mv |
10.23925/cafi.v2i1.41036 |
dc.language.iso.fl_str_mv |
spa por |
language |
spa por |
dc.relation.none.fl_str_mv |
https://revistas.pucsp.br/index.php/CAFI/article/view/41036/27932 https://revistas.pucsp.br/index.php/CAFI/article/view/41036/27934 https://revistas.pucsp.br/index.php/CAFI/article/view/41036/36863 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 CAFI - Contabilidade, Atuária, Finanças & Informação info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 CAFI - Contabilidade, Atuária, Finanças & Informação |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo - PUC/SP |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo - PUC/SP |
dc.source.none.fl_str_mv |
CAFI; Vol. 2 No. 1 (2019): CAFI - Contabilidade, Atuária, Finanças & Informação; 3 - 26 CAFI; Vol. 2 Núm. 1 (2019): CAFI - Contabilidade, Atuária, Finanças & Informação; 3 - 26 CAFI ; v. 2 n. 1 (2019): CAFI - Contabilidade, Atuária, Finanças & Informação; 3 - 26 2595-1750 2595-1750 10.23925/cafi.v2i1 reponame:CAFI (São Paulo) instname:Pontifícia Universidade Católica de São Paulo (PUC-SP) instacron:PUC_SP |
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Pontifícia Universidade Católica de São Paulo (PUC-SP) |
instacron_str |
PUC_SP |
institution |
PUC_SP |
reponame_str |
CAFI (São Paulo) |
collection |
CAFI (São Paulo) |
repository.name.fl_str_mv |
CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP) |
repository.mail.fl_str_mv |
nvg@galegale.com.br|| |
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1797069023252316160 |