Publicación:

Guía práctica para implementar la sección 13 (inventarios) bajo NIIF, en las pequeñas y medianas empresas (Pymes)

Resumen

Due to the global growth and with the full opening of borders and access to the international capital markets, the standardization of accounting language is fundamental to speak the same business language. The rules laid down in Colombia from 1314 Act of 2009 regulated by Decree 3022 December 2013, together with decrees 2420 14 of December 2015 and 2496 23 December 2015, containing the application that must implement the IFRS for SMEs. Is by that that them companies not are outside to this growth by what seek have a progress of their negotiations and growth in the market and is have focused in implement them standards international of information financial (IFRS), which are a set of standards of accounting that offer the opportunity of improve the function financial through a greater security in them political accounting improving efficiency and achieving potential benefits of greater transparency.