Publicación: Análisis de la sección 13 inventarios de la NIIF para pymes en la cooperativa “Pro Carbón”
Portada
Citas bibliográficas
Código QR
Director
Autor corporativo
Recolector de datos
Otros/Desconocido
Director audiovisual
Editor/Compilador
Editores
Tipo de Material
Fecha
Cita bibliográfica
Título de serie/ reporte/ volumen/ colección
Es Parte de
Resumen
IFRS arrived in Colombia and changed the concept and the way in which companies develop their accounting processes, holistically impacting the components of the tasks of this area in organizations, "imposing new challenges to adapt to innovations" (Salazar - Cowboy, 2013). In this context, a review of the legal framework in which this system is focused is made, with special emphasis on the transition of accounting from Decree 2649 of 1993 to the new Accounting Frames incorporated in Law 1314 of 2009 and its Regulatory Decrees , whose main purpose is to make competitive organizations both nationally and internationally, from the presentation of information and the measurement of economic behavior. Based on these elements, an analysis and evaluation of the IFRS for SMEs section 13 inventories is made, in the particular case of Cooperativa “Procarbón”, as a preamble to the impact that the IFRS implementation will have on the company, this due to the costs in that are incurred by its application and the changes to which it must be submitted.