dc.contributor.author | Rodríguez Beltrán, Everardo | |
dc.contributor.author | Zambrano Quesada, Wber | |
dc.coverage.spatial | Bucaramanga (Santander, Colombia) | spa |
dc.date.accessioned | 2024-04-30T21:00:15Z | |
dc.date.available | 2024-04-30T21:00:15Z | |
dc.date.issued | 1993-07 | |
dc.identifier.issn | ISSN : 0120-8586 | spa |
dc.identifier.uri | http://hdl.handle.net/20.500.12749/24380 | |
dc.description.abstract | A fin de entender las clases de responsabilidad a la cual se somete el contador público se va a tratar en primer lugar, de definir éstas así: - RESPONSABILIDAD CIVIL Resulta del hecho obligatorio de indemnizar el daño causado a otra persona, la cual es de consecuencia patrimonial. Se deduce de un ejercicio irregular de la profesión y produce perjuicios. El responsable está obligado a resarcir tales perjuicios. | spa |
dc.format.mimetype | application/pdf | spa |
dc.language.iso | spa | spa |
dc.relation.uri | https://repository.unab.edu.co/handle/20.500.12749/17364 | spa |
dc.relation.uri | http://hdl.handle.net/20.500.12749/24377 | spa |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/2.5/co/ | * |
dc.source | Revista Facultad de Contaduría Pública ; Volumen 11, Número 14 (Julio 1993); páginas 15-19 | spa |
dc.title | Responsabilidad civil, administrativa y penal del contador público frente a terceros | spa |
dc.type | Article | eng |
dc.title.translated | Civil, administrative and criminal liability of the public accountant against third parties | spa |
dc.publisher.grantor | Universidad Autónoma de Bucaramanga UNAB | spa |
dc.rights.local | Abierto (Texto Completo) | spa |
dc.publisher.faculty | Facultad Economía y Negocios | spa |
dc.publisher.program | Pregrado Contaduría Pública | spa |
dc.type.driver | info:eu-repo/semantics/article | spa |
dc.type.local | Artículo | spa |
dc.type.coar | http://purl.org/coar/resource_type/c_6501 | |
dc.subject.keywords | Civil responsability | spa |
dc.subject.keywords | Administrative responsability | spa |
dc.subject.keywords | Criminal liability | spa |
dc.subject.keywords | Accounting | spa |
dc.subject.keywords | Legal responsability | spa |
dc.subject.keywords | Public accounting | spa |
dc.identifier.instname | instname:Universidad Autónoma de Bucaramanga - UNAB | spa |
dc.identifier.reponame | reponame:Repositorio Institucional UNAB | spa |
dc.type.hasversion | info:eu-repo/semantics/acceptedVersion | spa |
dc.rights.accessrights | info:eu-repo/semantics/openAccess | spa |
dc.subject.lemb | Responsabilidad civil | spa |
dc.subject.lemb | Responsabilidad administrativa | spa |
dc.subject.lemb | Responsabilidad penal | spa |
dc.subject.lemb | Contabilidad | spa |
dc.subject.lemb | Responsabilidad legal | spa |
dc.identifier.repourl | repourl:https://repository.unab.edu.co | spa |
dc.description.abstractenglish | In order to understand the types of responsibility to which the public accountant is subject, we will first try to define them as follows: - CIVIL LIABILITY It results from the obligatory fact of compensating the damage caused to another person, which is a consequence patrimonial. It results from an irregular exercise of the profession and causes harm. The person responsible is obliged to compensate for such damages. | spa |
dc.subject.proposal | Contaduría pública | spa |
dc.type.redcol | http://purl.org/redcol/resource_type/ART | |
dc.rights.creativecommons | Atribución-NoComercial-SinDerivadas 2.5 Colombia | * |
dc.publisher.deparment | Sistema de Investigación SIUNAB | spa |
dc.type.coarversion | http://purl.org/coar/version/c_ab4af688f83e57aa | spa |
dc.coverage.campus | UNAB Campus Bucaramanga | spa |
dc.description.learningmodality | Modalidad Presencial | spa |