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...

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Autor Principal: Rodríguez Rodríguez, Natalia Andrea
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
Materias:
Acceso en línea: http://revistas.usta.edu.co/index.php/activos/article/view/3226
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