Publicación: Expectativas ante la adopción de las NIIF en Colombia
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The adoption of the International Financial Reporting Standards in Colombia, has been implemented thanks to the desire to be at the forefront in what concerns the process of economic globalization; many countries worldwide who have decided to link to this harmonization project Accounting-Financial, which has a different transparent to establish a single language, understandable, really, and so, in all procedures conducted by processes marketing of goods and services between countries, strengthening just as the consolidation of economic relations. Many countries have established mandatory for the use of IFRS and therefore present its financial statements in accordance with the demands that brings their execution. This is intended to get more opportunities to enter new global markets and grow as a company. The introduction of new accounting policies, the best companies generate expectations and credibility with third parties, since these would be put in order to improve the efficiency of the entity and obtain higher yields both accounting and financial and organizational and economic. The aim of this article is to present a thoughtful analysis of the benefits it brings to small and medium enterprises to implement IFRS for SMEs; towards its proper development was due require the support of material extracted from reliable sources, such as articles and information pages for public accountants; all with the intention to provide suitable, reliable and verifiable information.