Vol. 17 (2016): Lúmina 17 (January-December)
The Lúmina Journal is pleased to present the 17th edition, which took place in the year of 2016. In this edition, the content of the journal includes articles in the main areas of accounting and finance. The articles present advances in the implementation of the International Financial Reports Standards, discussions surrounding the juridistion concepts from the Colombia’s Constituitional Court and State Council about the tax charge favorability principle, also methodological advances, a risk management practical guide and theorical reflexions on the accounting’s main object of study.
https://doi.org/10.30554/lumina.17.2656.2016