Las normas contables y los activos corrientes

In this research is analyzed the changes generated in the current asset group below 2649/93 decree in relation to the new normative framework IFRS (International Financial Reporting Standard) in each of the accounts used in the COLGAAP (Generally Accepted Accounting Principles in Colombia), for it was done a comparative in the definition and is explain its treatment with respect to the IFRS, these include other kind of actives that before was not in this group and classify it for its quality of current asset in the financial statements. The information analyzed to recommend that the current asset have big changes with respect to the classification, acknowledgment, measuring and even more in revelation of its parts, because the IFRS is principles suggest for the IASB (2015) that each country adopt, in this way the decrees 2748/2012, 3022/2013 and 2406/2012 regulate the change to IFRS in Colombia is transform in the base to deal with the different economic events of an entity

• Autores: Atehortúa Lopera, John Alejandro; Marulanda García, Diego Armando
• Fecha de publicación: 2018
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/5745
• Acceso en línea: http://hdl.handle.net/10819/5745
• Palabra clave: Activo corriente; Principios de contabilidad; Clasificación; Reconocimiento; Medición; Revelación; Current asset; Accounting principles; Classification; Acknowledgment; Measuring; Revelation; Estados financieros; Activo - pasivo; Normas internacionales de contabilidad; Normas contables; Economía
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia