Aspectos relevantes de la implementación de las NIIF en las ESAL (entidades sin ánimo de lucro)
The implementation of international accounting standards has brought many challenges for companies in Colombia, particularly in non-profit entities, since these organizations, due to their special non-profit characteristics, generate a great discussion at the moment of convergence to international f...
| Autor Principal: | Muñoz Granada, David Alejandro |
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| Formato: | info:eu-repo/semantics/bachelorThesis |
| Idioma: | spa |
| Publicado: |
Ciencias Administrativas, Económicas y Contables
2018
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| Acceso en línea: |
Muñoz, D (2018) ...Aspectos relevantes de la implementación de las NIIF en las ESAL (Entidades sin ánimo de lucro). (Trabajo de grado Contaduría Pública). Universidad de San Buenaventura Colombia, Facultad de Ciencias Empresariales, Medellín |
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| Sumario: |
The implementation of international accounting standards has brought many challenges for companies in Colombia, particularly in non-profit entities, since these organizations, due to their special non-profit characteristics, generate a great discussion at the moment of convergence to international financial reporting standards. The regulations applied to the ESALs are a starting point to establish the necessary parameters to benefit from the standards issued by the International Accounting Standard Board (IASB) in order to present their financial information and continue with the fulfillment of their objectives. social and maintenance of their heritage with a view to growth that benefits the community in general and thus, its users may have a more accurate notion of the presentation of financial statements |
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