Adopción del modelo de contabilidad simplificada en una microempresa colombiana por primera vez y sus posibles efectos

With the coming into force of the International Financial Reporting Standards (IFRS) it is necessary to analyze the current accounting environment of Colombian companies, and especially, the dynamic they have undertaken regarding the convergence process to the IFRS. This paper seeks to identify the different characteristics of the Colombian very small businesses, the sectors in which they operate and the activities they perform, in order to characterize the observance of legal rules in accounting matters and the situation of these entities regarding the implementation of simplified accounting systems.With this purpose the document develops a practical case where it explains the methodology of adjustments and transfers between accounts, as well as the change in the presentation and possible alterations that may be relevant in the financial situation of the very small business in  the convergence process to models of simplified accounting in the IFRS environment.

• Autores: Daza Delgado, Daniel Darío; Altamar Romero, David Esteban
• Fecha de publicación: 2016
• Institución: Universidad Santo Tomás
• Repositorio: Repositorio Institucional USTA
• Idioma: spa
• OAI Identifier: oai:repository.usta.edu.co:11634/41205
• Acceso en línea: https://revistas.usantotomas.edu.co/index.php/activos/article/view/2764
• Palabra clave: Very small businesses; simplified accounting; convergence; International Financial Reporting Standards
• License: http://purl.org/coar/access_right/c_abf2