Análisis del cambio en el estado de situación financiera de apertura (ESFA) de la empresa Talento Humano en salud Sindicato de Gremio Tahus, por la convergencia a las Normas Internacionales de Información Financiera (NIIF) en Colombia
This paper aims to study the change presented in the Statement of Financial Position Opening (ESFA) Company Talento Humano en salud Sindicato de Gremio Tahus, the convergence to the International Financial Reporting Standards (IFRS), as indicated by current regulations which requires companies to co...
- Autores:
-
Rúa Blandón, Mónica María
- Tipo de recurso:
- Fecha de publicación:
- 2015
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/3372
- Acceso en línea:
- http://hdl.handle.net/10819/3372
- Palabra clave:
- Convergencia
NIIF
Impacto
Cambio
Proceso
Convergence
IFRS
Impact
Change
Process
Normas internacionales de contabilidad
Política gubernamental
Análisis financiero
Contabilidad financiera
- Rights
- License
- Atribución-NoComercial-SinDerivadas 2.5 Colombia
| Summary: | This paper aims to study the change presented in the Statement of Financial Position Opening (ESFA) Company Talento Humano en salud Sindicato de Gremio Tahus, the convergence to the International Financial Reporting Standards (IFRS), as indicated by current regulations which requires companies to converge their financial information according to requirements of the Law 1314 of 2009. To meet this objective a quantitative research with an analytical design is used, using the direct analysis of the IFRS opening balance sheet in comparison with the balance of the company under Colombian rule to December 31, 2014, as a technique for collecting information, in turn analyze what were the changes presented in the liquidity and indebtedness of the company by means of comparative financial indicators. |
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