Publicación: “Apoyo en la implementación de las normas internacionales de información financiera en la cooperativa de transportadores del nororiente-cootransnor”
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The International Standards of Accounting and Financial Reporting IAS-IFRS arise as a need to respond to a common accounting language internationally unique and universal given the diversity in accounting standards handled by each country, which complicates the decision-making given the difficulty in confronting the financial statements submitted by the companies, as the financial information currently available is not homogeneous, high quality and comparable. The traditional model implemented in Colombia is based on national standards regulated by Decrees 2649 and 2650 of 1993, and in the outer circle of the Superintendency of Corporations and Financial rules currently are said to have lost relevance, therefore, it is required new standards to measure the quality, reliability, transparency and comparability of the information presented in the financial statements. Colombian accounting model is based on Generally Accepted Accounting Principies - GAAP are based on a set of basic concepts and rules that must be observed to record and report on accounting matters and activities of individuals and corporations. The implementation of international standards in the world why it is necessary given the integration of markets, whereby each country has begun to take basic measures needed for the adoption of International Standards of Accounting and Financial Reporting in its legal, tax , accounting, economic, competitive business and government, a result of general benefits arise by having a set of standards that will facilitate the presentation, quality of financial reporting, internal audits, among others. The entities belonging to the Solidarity Economy sector are not exempt from participating in this process of conversion and implementation of the standards set for it with this paper is to analyze what has been the impact and progress in this process of convergence and whether it is in material compliance with the precepts and guidelines regulated by the national government and implementation for this sector.