Vol. 13 No. 26 (2018)

View Vol. 13 No. 26 (2018)

Current Affairs on Accounting / Management Accounting / Banking and Finance / Auditing / Administration

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Published: 17-12-2018

Editorial

Editorial

Oscar Alfredo Díaz Becerra

3-4
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Current Affairs on Accounting

The future accounting in insurance companies: The International Financial Reporting Standard 17 - Insurance contracts

Jorge Humberto Piedra Luna

5-20
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Difficulties on the measurement of biological assets in Colombia

Nydia Marcela Reyes Maldonado, Fernando Chaparro García, Carlos Alberto Oyola Moreno

21-37
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Management Accounting

Analysis of the composition of costs and expenses in different continents

Thayse Moraes Elias, Eduardo Augusto Borgert, Altair Borgert, Rogério João Lunkes

38-55
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An analysis of the studies about sustainability reports in Latin America

Yully Marcela Sepúlveda Alzate, Gloria Milena Valero Zapata, Martha Janeth Bonilla Gómez

56-73
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Banking and Finance

Analysis of the impact of financial crises on Ouro Scheffer’s jewelry sales

Luis Ferruz Agudo, Daniel Knebel Baggio, Gabriela Scheffer, Bruna Faccin Camargo

74-88
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Auditing

Continued professional education: An investigative analysis of its benefits in the view of the independent auditors registered at the CNAI and linked to the CRC-MT

Aloisio Rodrigues da Silva, Wellen Kayzi Moraes de Almeida e Silva, Sofia Ines Niveiros

89-108
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Administration

Relevance of managerial skills since Arequipenian manager’s perception

Laura Chávez Cáceres, Walter L. Arias Gallegos

109-128
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Elements for the integral valuation of social entrepreneurship projects. A tool for the training of entrepreneurs

José Carlos Vázquez Parra

129-140
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