Publicación:

Impactos positivos de las normas internacionales de información financiera en el sector cooperativo o de economía solidaria

Resumen

This article focuses on publicizing a thoughtful analysis of the positive impacts of international financial reporting standards in the cooperative sector or group solidarity economy 2 and its importance in the implementation of IFRS. We give a brief history and its foray into the Colombian economy with the law 1314 of 2009, the advantages and disadvantages reflected instantly to implement this new legislation, on the other hand its evolution and changes given to elapse be known time specifying requirements of each group and those who make up to give a clearer view entrepreneurs during insertion to IFRS and does not become a challenge if not a chance to prosper.