Publicación:

Efectos y cambios en los diferidos bajo la implementación de las normas internacionales de información financiera - NIIF en las medianas empresas

Resumen

With the arrival of the International Financial Reporting Standards, SMEs in Colombia, must adjust their accounting system for the correct valuation of deferred as the regulations of the 2649 decree is far from the international accounting system. In national accounts are divided into deferred prepaid expenses and deferred charges and handling substantial difference that is given on international standards is the recognition of deferred assets as an expense rather than as owned by the company Among the main changes that are driving are the principles of partnership and proportionality in taxation; on the other hand, the culture will impact organizations, as customarily deferred account was used to increase the profitability of the company and disguising expenses as assets. Thus it accounts 17 must undergo several changes for some sub-accounts meet the conditions to be recognized as assets in accordance with international standards.