Efectos de la aplicación de la sección 17, propiedad, planta y equipo, de la NIIF para pymes en Colombia

This article was elaborated in order to show that from the accounting regulations of Decree 2649 of 1993 a series of needs and shortcomings regarding financial and accounting information was generated, based on this the way to transform and establish a series of changes with the issuance of the inte...