Impacto en la adopción de las NIIF en Colombia

Convergence is the participation of two or more events that influence the same point of view, in this case of having a universal language leads to the implementation of International Financial Reporting Standards (IFRS), also known by its acronym in English (IFRS) International Financial Reporting Standard, which are largely influenced by different agreements or free trade agreements where there is greater access to financial information at the global level. For this reason, it is essential to standardize information and accounting language for the preparation of the different reports and real interpretations of business situations, to improve their financial function, improvements in accounting policies, and to be efficient with the presentation of financial statements. in a unified and transparent way. Colombia currently has fifteen free trade agreements which are in different countries such as Mexico, Chile, the United States, Canada, Cuba, the European Union, Korea and other commercial alliances in the country, in order to strengthen the economic integration at the regional level, opening of markets for goods and services, programming and liberalization of tariffs, and trade financing; Colombian companies perform the standardization of accounting information to unify the concepts, allowing investors to make decisions and open new business alliances. The adoption of IFRS in Colombia has been marked by different challenges at the structural, and perhaps operational, level. It is important to warn entrepreneurs, public accountants and managers about the real challenges that organizations must face with the adoption and implementation of International Financial Reporting Standards and to offer a tentative interpretation of the impacts that this convergence generates on Colombian companies

• Autores: Cardona González, Yessica Fernanda; Deossa Murillo, Yurany; Tamayo Álvarez, Kimberly Dahiana
• Fecha de publicación: 2019
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/6995
• Acceso en línea: http://hdl.handle.net/10819/6995
• Palabra clave: NIIF; Adopción; Desafíos; Implementación; Información; Estandarización; Contable; IFRS; Adoption; Challenges; Implementation; Information; Standardization; Accounting; Contabilidad; Información contable; Normas internacionales de contabilidad; Normalización
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia