Publicación:

Evolución de las normas contables para España y Colombia: análisis frente a sus reportes financieros y no financieros en las organizaciones del sector solidario

Resumen

The financial and non-financial reports are of vital importance, since these reports contain all the consolidated information of an entity, which in turn serve for decision-making, in addition these reports, can be issued for the different entities that require it and other parties. Interested can be partners, customers or suppliers. Therefore, this research aims to analyze the evolution of accounting standards, in the countries Spain and Colombia. Faced with financial and non-financial reports in solidarity sector organizations. Methodologically, this work is descriptive and documentary and covers accounting standards in the countries of study compared to financial and non-financial reports in organizations of the solidarity sector. It is concluded that for the financial reports between the countries of Colombia and Spain the regulations are handled with the IFRS as a reference in such a way that the same reports are made, but in the non-financial reports for Spain they are regulated by a law and for Colombia it is They make non-financial reports but they are not regulated.