Publicación: Incidencia de la Reforma Tributaria ley 1819 de 2016 en sectores económicos desde la perspectiva de las NIIF
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The purpose of this research report is to analyze the incidence of the tax reform law 1819 of 2016 in the different economic sectors from the perspective of the International Financial Reporting Standards (IFRS), for this, it begins with the identification of the proposed changes by the tax reform law 1819 of 2016 for the different economic sectors, followed by the tax reform law 1819 of 2016 is compared with the International Financial Reporting Standards (IFRS) in the different economic sectors and finally the incidence of the tax reform law is analyzed 1819 of 2016 in the implementation of the International Financial Reporting Standards (IFRS) in the different economic sectors. The above allows us to conclude how the state seeks to avoid evasion and circumvention by emphasizing that the fiscal bases which must remain unmodifiable, then questions are raised about how to comply with the DIAN and the ESFA without raising costs, and without that an error is made when submitting the declarations; For this, opinion articles on accounting, finance and economics have been used, where experts reflect in their debates the most important aspects, whether positive or negative, of the impact that this tax reform has brought.