Publicación: Cooperativas multiactivas de ahorro y crédito, principales cambios en sus revelaciones, distribución de excedentes y efectos tributarios frente al proceso de convergencia
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
This article shows the most relevant changes of the multi-credit savings and credit cooperatives, characterizing the financial information presented in the fiscal periods 2016, 2017 and 2018, verifying representative variations from one year to another, confronting the information reported before the superintendence of solidarity economy and its financial statements in the same way its management reports, the regulatory and accounting process was analyzed against the redistribution of its surpluses verifying compliance with the rule and its bylaws, this information was verified in the management reports of each of the entities that we take for our investigation, we also analyzed the tax effects to which these entities are welcomed by belonging to the solidarity sector where main differences were contrasted with entities of the real sector, this information was taken from the database of the super intention of solidarity economy It has taken as a sample 7 multi-active savings and credit cooperative entities at the Bogotá level that report information to this control and surveillance entity. Expected results international standards will negatively influence multi-asset credit unions in the implementation of the financial statements under IFRS, due to the fact that the share capital under IAS 32 and the IFRIC since reclassifying the contributions of their associates , from equity to liabilities, different financial impacts would be generated. Where social impacts are identified, as a result of the decrease in the distribution of surpluses, which lead to a reduction of resources allocated for education and solidarity funds