Publicación: Elaboración de políticas contables y estado de situación financiera de apertura bajo NIIF Pymes
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With the globalization of the economy, Colombia is in need of presenting the financial information in a single and homogeneous system of high quality, for which the Law 1314 of 2009 initiating the International Financial Reporting Standards - IFRS, known by its acronym in English IFRS, which are the set of international standards of accounting, published by the IASB (International Accounting Standars Board).