Economic, financial and tax impact for implementation of IFRS (Resolution 414 of 2014)
The constant evolution of markets has generated economic, financial and tax regulations for structural changes in both the public sector and the private sector. The development of new financial possibilities for the different actors of the demand markets, accounting regulation, constantly updated it...
- Autores:
-
Yazo Ortega, María Veronica
- Tipo de recurso:
- Fecha de publicación:
- 2015
- Institución:
- Universidad Militar Nueva Granada
- Repositorio:
- Repositorio UMNG
- Idioma:
- spa
- OAI Identifier:
- oai:repository.umng.edu.co:10654/7354
- Acceso en línea:
- https://hdl.handle.net/10654/7354
- Palabra clave:
- CONTABILIDAD - NORMAS INTERNACIONALES - ESTUDIO DE CASOS
CONTABILIDAD - ASPECTOS JURIDICOS - COLOMBIA
Impact
implementation
recognition
measurement
international standards
IFRS
convergence
cost
Impacto
implementacion
Reconocimiento
medicion
Normas internacionales
niif
convergencia
costos
- Rights
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | The constant evolution of markets has generated economic, financial and tax regulations for structural changes in both the public sector and the private sector. The development of new financial possibilities for the different actors of the demand markets, accounting regulation, constantly updated its guidelines. Currently in Colombia , from issuing laws 1314 , 2009 , 2011 and 1450 , the convergence of the Colombian accounting regulations with international financial reporting standards becomes a priority in the management of regulators who do not measure impacts economic, financial and tax measures of their ...... |
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