Contaduría Pública

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Browsing Contaduría Pública by Author "Aponte-Alvarado, Jhonnatan David"

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    Estrategias de cobertura del flujo de efectivo para prevenir dificultades en empresas consolidadas que se han cobijado a la ley de insolvencia en supersociedades
    Aponte-Alvarado, Jhonnatan David; Sáenz, Luis Fernando
    The purpose of this work was to define a set of strategies aimed at a cash flow hedging mechanism in order to help prevent difficulties in consolidated companies in Colombia that have covered the insolvency law of the year 2023, for which The theories that address the problem of insolvency in consolidated companies were specified, the difficulties in the bankruptcy process of consolidated companies in Colombia that have sheltered under the insolvency law were identified; thus, there has been a significant increase of 41%, related to insolvency processes from 2019 to the first quarter of 2022. In this regard, it was a qualitative investigation, where critical analysis was used in the review of sources documentaries to achieve the purpose of the work. Based on the results obtained, it was specified that it is difficult to prepare consolidated cash flow statements without variations when all the statements prepared at the entity level are correct. Thus, as a conclusion, it was seen that it is possible to face the problems presented through various strategies aimed at strengthening a cash flow hedging mechanism that aims to reduce the risk associated with variable interest rates on term loans.