Publicación: Guía metodológica de aplicación inventarios
Portada
Citas bibliográficas
Código QR
Autores
Director
Autor corporativo
Recolector de datos
Otros/Desconocido
Director audiovisual
Editor/Compilador
Filiación Institucional
Tipo de Material
Fecha
Cita bibliográfica
Título de serie/ reporte/ volumen/ colección
Es Parte de
Resumen
Due to the economic, commercial and industrial growth that the world population is increasingly passing through, free trade agreements, the easy transfer of goods and capital markets from one continent to another, force the language to be standardized and founded accounting and financial in the world. This is why entities today seek to implement International Financial Reporting Standards, in order to optimize progress and growth in the market, improving the quality and transparency of financial functions to provide greater security to the results of these accounting records. The standards established in Colombia from Law 1314 of 2009 regulated by Decree 3022 of December 2013, together with Decrees 2420 of December 14, 2015 and 2496 of December 23, 2015, which contain the application that must be implemented the IFRS for PYMES.