Publicación: Efectos presentados en las cooperativas de ahorro y crédito ubicadas en la ciudad de Neiva pertenecientes al grupo dos con la aplicación de las NIIF
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The strategies implemented by the CACs located in the city of Neiva - Huila with the application of the IFRS, was to train their human resources with qualified external personnel on this subject to which they were paid salaries certainly higher than the current ones, being thus, not only with a higher personnel cost and placing the entity in the hands of people who may not have a cooperative spirit. On the other hand, it is very reasonable to find that their management staff is not fully trained, for this reason it is suggested that these CACs should monitor the cognitive apprehension in the NIIF trainings made to their administrative, managerial, accounting, which will help to strengthen the corporate culture on the application of IFRS. Finally, the effects that are presented in the savings and credit cooperatives (CAC) located in the city of Neiva that belong to group 2 with the application of the IFRS, was the change in group 11 available, which is made up of a portfolio of credit, investments, accounts receivable, property, plant and equipment; this last account went from historical value to fair value where the buildings were revalued and the deferred ones were canceled; this converges in a recontextualization of the information so that it can be adapted to the provisions established by Decree 3022 of 2013 that regulates the entities that belong to group two and by Law 1314 of 2009, whose objective is the creation of a single system and homogenous of high quality, comprehensible and of forced observance, of norms of accounting, of financial information and of assurance of the information.