Implicaciones de la implementación de las NIIF en las empresas de fabricación de cintas elásticas en Colombia

IFRS is a subject of great importance, not only from the research point of view but also a learning methodology in the financial area of companies. The companies dedicated to the preparation and spinning of textile fibers, are companies that are characterized because in their total assets, a large percentage corresponds to machinery and equipment, goods necessary for the development of their operational activity, therefore, in the implementation of the IFRS plant and equipment ownership section is affected financially as the standard requires the measurement of the assets that are used for the company's activity through the fair value method, that is, the value of the asset in the IFRS. market, determined through an appraisal made by an expert and, subsequently, it is necessary to calculate a permanent useful life for the cost of the asset

• Autores: Cardona Giraldo, Catherine; Jerez Gaviria, Julieth Carolina
• Fecha de publicación: 2018
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/5809
• Acceso en línea: http://hdl.handle.net/10819/5809
• Palabra clave: COLGAAP; NIIF; Valor razonable; Activo; Pasivo; Propiedad; Planta y equipo; Maquinaria; ESFA; Sector textil; Fair value; Assets; Liabilities; Property; Equity; Plant and equipment; Machinery; Textile sector; Normas internacionales de contabilidad; Industria textil - Colombia; Activo - pasivo; Fibras textiles; Patrimonio
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia