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...
- Autores:
-
Mora Castellón, Melisa
- Tipo de recurso:
- Fecha de publicación:
- 2018
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/6909
- Acceso en línea:
- http://hdl.handle.net/10819/6909
- Palabra clave:
- Propiedad
NIIF para PYMES
Planta y equipo
Financiero
Tesis - contaduría pública
Artículo de revisión para grado
Decreto 2649 de 1993
Normas internacionales de información financiera para pymes
Normas contables
- Rights
- License
- Atribución-NoComercial-SinDerivadas 2.5 Colombia
| Summary: | 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 intervention law 1314 issued in 2009 by the national government that could potentially generate a great impact to many companies, investors and owners for the first time adoption of the IFRS for SMEs. It should be noted in the same way once the international standards are accepted, the possible effects, scope, objectives, purpose, purposes, recognition, are highlighted at the moment of the application of section 17, said section refers to the property, plant and equipment of The IFRS for SMEs is an issue where the analysis of the possible changes that have occurred from the accounting standards with respect to international regulations will be established |
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