Does the International Financial Reporting Standard –IFRS– coincide with the approach of the current context of Colombia?
Act 1314 of 2009 established that Colombia would carry out a convergence process with international standards accepted worldwide, however, this process has not been accomplished yet because the Colombian market and the evolution of accounting science in Colombia has not achieved the same level as co...
| Autor Principal: | Rodríguez Rodríguez, Natalia Andrea |
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| Otros Autores: | Neiva Ardila, Jonatan Fernando, Páez Duarte, Jhon César Junior |
| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Universidad Santo Tomás, Bogotá-Colombia
2016
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| Materias: | |
| Acceso en línea: |
http://revistas.usta.edu.co/index.php/activos/article/view/3226 |
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| Sumario: |
Act 1314 of 2009 established that Colombia would carry out a convergence process with international standards accepted worldwide, however, this process has not been accomplished yet because the Colombian market and the evolution of accounting science in Colombia has not achieved the same level as countries where IFRS has been applied for some time. Therefore, there must be a change in the way of thinking and treatment of accounting issues, in this regard, this article shows how the implementation of International Financial Reporting Standard – IFRS – can ensure improved information, without fully converging the Colombian context. |
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