文章基本信息

标题：Historia de la regulación contable financiera en Colombia. El caso de la industria ferroviaria (1870-1920)
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作者：Carlos Orlando Rico-Bonilla
期刊名称：Cuadernos de Contabilidad
出版年度：2017
卷号：17
期号：43
语种：Portuguese
出版社：Cuadernos de Contabilidad
摘要：This document presents a historical study of accounting regulations developed in Colombia in the 1870-1920 period. Specifically, we consider the regulations, economic agents, and the context related to the railroad industry, a key business activity for the constitution of contemporary financial accounting practices and thought.
关键词：Colombia;history of accounting;financial accounting;accounting regulations;railroads;Colombia;historia de la contabilidad;contabilidad financiera;regulación contable;ferrocarriles;Colômbia;história da contabilidade;contabilidade financeira;regulamentação contábil;trens