Normas Internacionales de Información Financiera: aplicación del estándar a las operaciones empresariales en Colombia
Business operations underpin the economic system of regions and nations, but under a logical sense of business interrelationships, mastery of an accounting-financial language is required for a full understanding that guarantees international negotiations based on unique financial information that re...
- Autores:
-
De la Hoz Suarez, Aminta
Díaz Alonso, Roberto
Escorcia Guzmán, Jey
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2020
- Institución:
- Corporación Universidad de la Costa
- Repositorio:
- REDICUC - Repositorio CUC
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.cuc.edu.co:11323/7057
- Acceso en línea:
- https://hdl.handle.net/11323/7057
https://repositorio.cuc.edu.co/
- Palabra clave:
- International Financial Reporting Standards (IFRS)
Colombian business system
Business operations
Accounting-financial language
Challenges
Normas Internacionales de Información Financiera (NIIF)
Sistema empresarial colombiano
Operaciones empresariales
Lenguaje contable-financiero
Retos
- Rights
- openAccess
- License
- CC0 1.0 Universal
| Summary: | Business operations underpin the economic system of regions and nations, but under a logical sense of business interrelationships, mastery of an accounting-financial language is required for a full understanding that guarantees international negotiations based on unique financial information that reveals the image Faithful of business. In view of this, the purpose of the present investigation is to describe the International Accounting Standards standard regarding its application to business operations in Colombia. Methodologically, a literary review is proposed, with a descriptive study, based on the IFRS standard and the guidelines of the Technical Council of Public Accounting as guarantor of the process. It was found that the Colombian State with the support of the CTCP and the Superintendence of Societies decided to converge to the IFRS standard by establishing a plan framed in a time horizon to achieve the adoption or adaptation of the national regulation before the body of international standards, without However, in the business system, challenges and implications for assuming the process are revealed, for which recommendations were enunciated to be considered by businessmen and organizations from their core areas. |
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