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...

Full description

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
Description
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.