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 w...
| Autor Principal: | Atehortúa Lopera, John Alejandro |
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| Otros Autores: | Marulanda García, Diego Armando |
| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Ciencias Administrativas, Económicas y Contables
2018
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| Materias: | |
| Acceso en línea: |
Atehórtua, J. A., & Marulanda, D. A. (2018). Las normas contables y los activos corrientes (Trabajo de grado Contaduría Pública). Universidad de San Buenaventura Colombia, Facultad de Ciencias Empresariales, Medellín. |
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| Sumario: |
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 |
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