Publicación: Impactos generados en el proceso de verificación y revisión del nuevo marco técnico normativo para pymes caso Americana de Llantas S.A.S.
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Colombia enters into an adoption process towards international financial reporting standards; Because of this in July 2009, the National Government approved Law 1314, by means of which the country's companies enter into convergence with the international standards of accounting and financial information as of 2014. The Technical Council of Public Accounting (CTCP) provides that accounting and financial information and information assurance standards are applied in three (3) different groups, for which the application of full IFRS or SME IFRS will be required on specific dates. In this case, the verification and measurement of the impacts on the implementation of AMERICANA DE LLANTAS S.A.S. will be carried out, which is part of group 2, according to characteristics defined by the CTCP, which are: a) Entities with assets above 30,000 SMMLV or a staff plant with more than 200 employees and that does not meet the requirements of subparagraph (c) of group 1. b) Entities with total assets between 500 and 30,000 SMMLV or with between 11 and 200 employees and that are not issuers of securities or entities of public interest; Y c) Microenterprises with assets of no more than 500 SMMLV or 10 employees and whose gross annual income is equal to or greater than 6,000 SMMLV. Said gross income is the income corresponding to the taxable year immediately prior to the period in which it is reported.