NIIF y su impacto en las cooperativas de Colombia: ¿amenaza o no el sector solidario?
The International Financial Reporting Standards are standards and principles highly qualified that will present relevant and useful information, the adoption of IFRS creates new opportunities on foreign markets and assertive decision about conditions on the entity’s financial position, but that so b...
- Autores:
-
Narváez Ochoa, Stella María
Restrepo Restrepo, Andrea
- Tipo de recurso:
- Fecha de publicación:
- 2017
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/7266
- Acceso en línea:
- http://hdl.handle.net/10819/7266
- Palabra clave:
- Cooperativas
NIIF
Aportes sociales
Pasivo
Patrimonio
Normatividad
Cooperative
IFRS
Liabilities
Associates
Contributions
Nonprofit
Capital social
Normas internacionales de contabilidad
Balance social
Activo - pasivo
- Rights
- License
- Atribución-NoComercial-SinDerivadas 2.5 Colombia
| Summary: | The International Financial Reporting Standards are standards and principles highly qualified that will present relevant and useful information, the adoption of IFRS creates new opportunities on foreign markets and assertive decision about conditions on the entity’s financial position, but that so beneficial proves to implement them in credit and savings cooperative, which objective is the joint economic growth, for them is necessary to analyze about economic sector and current situation in the country, clarity about study done, the cooperative sector is not prepared to adoption of IFRS, because don’t have the economic resources for the employee training and it should be necessary that the associates contributions be transferred to liabilities, losing control over them, therefore adoption of IFRS are not convenient to nonprofit companies, specifically to credit and savings cooperatives |
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