Publicación: Implicaciones fiscales en la implementación de las normas internacionales de información financiera en Colombia
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This project is focused on analyzing the fiscal implications that occur when implementing the International Financial Reporting Standards in Colombia (IFRS), carrying out the research tool under the qualitative, descriptive technique, through the analysis of the various changes that have been made with the implementation of this standard in Colombia, and it is possible to determine what fiscal implications are the result of the implementation of the IFRS that are being carried out by Colombian companies, so it mainly focuses on documenting through from a theoretical framework all the factors that affect, it should be noted that this convergence process has not been easy, it has taken time which has not only been necessary to do the relevant studies, but also for the process of adoption, implementation and communication, Despite this, it is concluded that the adoption of IFRS in Colombia has also offered an opportunity to improve the financial function through greater consistency in accounting policies, obtaining potential benefits of greater transparency, increased comparability and efficiency.