Publicación:

Información de las revelaciones en los estados financieros de las cooperativas especializadas de ahorro y crédito bajo norma internacional y sus implicaciones en el reconocimiento de la inversión de los excedentes, sus efectos tributarios y contables

Resumen

The purpose of this research is to study specialized credit unions, in order to show the important changes in the financial information in the notes and disclosures of the financial statements under the IFRS international standard, the distribution of the surpluses will then be analyzed in The associates face the requirements of current regulations in accordance with the process of convergence of international standards. Finally assessing the tax effects that occur in them. Therefore, the financial statements of the 2016, 2017 and 2018 periods reported by the specialized savings and credit cooperatives in the supervisory entities are taken as reference, this allowed us to analyze and know the financial information of each of the entities, In addition to this, determine the incidents in society that occurred in these three periods. The analyzed data that support this research work were subtracted from the Supersolidaria Superintendence of the Solidarity Economy, Confecoop Confederation of Cooperatives of Colombia and the financial superintendence.