Vol. 22 No. 2 (2024) | Revista Activos

View Vol. 22 No. 2 (2024)

Published: 2025-03-28

Preliminares (Spanish)

Evolution of Accounting Regulation: Reflections About First and Second Modernity

DOI: https://doi.org/10.15332/25005278.10855

https://doi.org/10.15332/25005278.10855

Hernán José Perotti

8-24

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Reflections on the Public Accounting Reform Process in Colombia: A Look at its Content in Relation to Accounting Education

DOI: https://doi.org/10.15332/25005278.10856

https://doi.org/10.15332/25005278.10856

Carlos Eduardo Castaño Ríos, Héctor Darío Betancur, Carlos Alberto Vargas González

25-42

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Analysis of Tax Savings through Continuous Simulation Model, calculated according to the discount of cash flows and based on the tax system

DOI: https://doi.org/10.15332/25005278.10857

https://doi.org/10.15332/25005278.10857

Gastón S. Milanesi, María Agustina Tennina

43-67

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Medellín as a Model of a Science, Technology, and Innovation Ecosystem: A Literature Review

DOI: https://doi.org/10.15332/25005278.10858

https://doi.org/10.15332/25005278.10858

Laura Abigail Sánchez-Guzmán, Isabel Cristina Betancur-Hinestroza

68-89

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Economic Valuation Models for Historical and Cultural Heritage Assets in Governmental Accounting

DOI: https://doi.org/10.15332/25005278.10859

https://doi.org/10.15332/25005278.10859

Michael Andrés Díaz Jiménez

90-111

PDF (Spanish)