Examinando por Autor "Prada Henao, Jorge Mario"

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    Efectos sobre el EVA® con la adopción de normas internacionales de información financiera. Caso: ISAGEN S.A. E.S.P.
    (Universidad EIA, 2010) Prada Henao, Jorge Mario; Álvarez Mejía, Nelson
    International Financial Reporting Standards (IFRS), proposed by the International Accounting Standards Board, emerge as the worldwide most accepted proposal to create a financial and accounting common language. The implementation process implies new challenges of knowledge and administration to face in every Company related with the common and local standards. This project pretends to identify the effects of the IFRS adoption in the management of Economic Value Added (EVA®) as the index used by ISAGEN S.A. E.S.P. one of the biggest Colombian´s companies dedicated to generation and marketing of electrical energy, developing the comparison between local rules and international standards, and an adjusted model useful to reach a quantitative approximation of this effects