Inferencia financiera para la implementación de normas internacionales de información financiera sección 17 propiedades, planta y equipo para pymes en el patrimonio de la empresa Impresores S.A.S
This paper describes the process of convergence of financial information required to maintain accounting under Decree 2649 of 1993 companies and its transition to international financial reporting standars established under law 1314 of 2009 and its regulatoy Decree 3022 of 2013 applicable to prepare...
| Autor Principal: | Posada Carvajal, Katherine |
|---|---|
| Formato: | info:eu-repo/semantics/bachelorThesis |
| Idioma: | spa |
| Publicado: |
Universidad de San Buenaventura - Cali
2016
|
| Materias: | |
| Acceso en línea: |
http://hdl.handle.net/10819/3023 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: |
This paper describes the process of convergence of financial information required to maintain accounting under Decree 2649 of 1993 companies and its transition to international financial reporting standars established under law 1314 of 2009 and its regulatoy Decree 3022 of 2013 applicable to preparers group of information 2 NIIF to PYMES. This is done with a case of section 17 Property, plant and equipment applied to the IMPRESORES SAS company. Starting with the comparative techinical regulatory frameworks and establishing a diagnosis of the current financial situation. The convergence process and application are also performed for the first time of NIIF for PYMES, creating the opening financial statements for the analysis of financial inference about the equity of the Impresores SAS company. |
|---|