Aspectos relevantes de la implementación de las NIIF en las ESAL (entidades sin ánimo de lucro)

The implementation of international accounting standards has brought many challenges for companies in Colombia, particularly in non-profit entities, since these organizations, due to their special non-profit characteristics, generate a great discussion at the moment of convergence to international financial reporting standards. The regulations applied to the ESALs are a starting point to establish the necessary parameters to benefit from the standards issued by the International Accounting Standard Board (IASB) in order to present their financial information and continue with the fulfillment of their objectives. social and maintenance of their heritage with a view to growth that benefits the community in general and thus, its users may have a more accurate notion of the presentation of financial statements

• Autores: Muñoz Granada, David Alejandro
• Fecha de publicación: 2018
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/6043
• Acceso en línea: http://hdl.handle.net/10819/6043
• Palabra clave: Entidades sin animo de lucro; Normas internacionales de Información financiera; Patrimonio; Donaciones; Non profit organizations; International financial reporting standards; Financial statements; Heritage; Donations; Normas internacionales de contabilidad; Normas contables; Estados financieros
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia