Impacto de la aplicación de las normas internacionales de información financiera en Colombia.
International Financial Reporting Standards (IFRS) generate a step towards the modernization of public accounting and an opportunity for companies and countries, making them more competitive and ready to take on commercial and financial challenges of economic globalization . This fact means the tran...
- Autores:
-
López Jaramillo, Beatriz Elena
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2014
- Institución:
- Universidad del Quindío
- Repositorio:
- Repositorio Universidad del Quindío
- Idioma:
- spa
- OAI Identifier:
- oai:bdigital.uniquindio.edu.co:001/992
- Acceso en línea:
- https://bdigital.uniquindio.edu.co/handle/001/992
- Palabra clave:
- Valor razonable
Convergencia
Mercados de capitales
Costos
- Rights
- openAccess
- License
- Derechos Reservados - Universidad del Quindio, 2016
Summary: | International Financial Reporting Standards (IFRS) generate a step towards the modernization of public accounting and an opportunity for companies and countries, making them more competitive and ready to take on commercial and financial challenges of economic globalization . This fact means the translation of national accounting parameters to a global financial language. The entry into force of this regulation , means no new taxes or higher costs for businesses, but instead , the catapult into the future of globalized economic transactions , which also requires accuracy in the information in the financial statements, the compliance with generally accepted international standards to facilitate decision -making of firms and nations. This way you can ensure the convergence of IFRS means for any country, not only a great challenge but a great opportunity . Welcome to Colombia IFRS. |
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