Publicación:

Aplicación de la sección 23 (ingresos ordinarios) bajo normas internacionales de información financiera

Resumen

Act 1314 of July 13, 2009 "By which the principles of accounting and financial reporting and information assurance accepted in Colombia are regulated, the competent authorities shall indicate the procedure for issuance and responsible entities are determined to monitor their compliance "and Decree 3022 of December 27, 2013 which regulates the previous law on technical regulatory framework for preparers of financial information make group two. To fulfill the objective of the law 1314 of 2009, forming a single homogeneous system of high quality, understandable and enforced compliance with financial reporting standards and information assurance, it is pertinent to students in a study accounting careful of these standards issued by the IASB (International Accounting standards Board) which are divided into sections. And it will be analyzed revenue section 23, and the application in Arauca. This document will be available for the study and interpretation of this financial reporting standard.