Publicación:

Incidencia de las normas internacionales de información financiera en las grandes empresas y entidades de interés público del grupo 1 en la ciudad de Ibagué

Resumen

The purpose of this article is the analysis of the incidence of International Financial Reporting Standards (IFRS) in large companies and public interest entities that are in group 1 of the city of Ibagué, for this begins with a diagnosis on the preparation of the companies belonging to group 1 against the adoption of IFRS, the effects generated by IFRS are then compared with the general areas of the organizations and finally the incidence of IFRS in the companies of group 1 is analyzed; It is developed from a descriptive research methodology under a field and documentary design, which we can conclude that the execution of this research allowed us to closely analyze the incidence of the International Standard in the companies belonging to group 1 that already adopted IFRS . It was possible to show significant changes in areas not only accounting and financial, but also administrative, operational, among others, also define the effects caused in each area of the entity with the implementation of the international standard. Since it is important to know the standard, understand it, analyze it and thereby serve as a guide for the other companies that should begin to implement the international standard.