Publicación:

Gestión de las normas internacionales de información financiera en los fondos de empleados

Resumen

The International Financial Information Standards (IFRS) were given by the International Accounting Standards Board, IASB. Entity in charge of analyzing in a global way the appropriate form for the adoption of these; In Colombia they were classified into groups, but no special group was established for non-profit entities, however, as they are accounting entities, they must comply with the regulations according to IFRS. Therefore, this research seeks to analyze the management of IFRS in non-profit entities focused on employee funds. Methodologically it is a descriptive study in which, the information obtained is generated from a theoretical sweep. This allows us to conclude that IFRS affects decisions made in employee funds, since, by generating financial information according to the economic reality of the fund, it serves as an instrument for the management of the organization.