Publicación: Adopción por primera vez NIIF, Industrias GAP S.A
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The following work is based on the adoption of International Financial Reporting standards of the company Industrias GAP S.A, whose economic activity is the making of clothing. The accounting of this organization was under Colombian local regulations, and through a conversion process based on IFRS, it was possible to practice different accounting adjustments and changes; giving real financial recognition of fiscal type, through the deferred tax that reflects beyond the present time, which must be recognized to the different control entities. After various financial movements considered under international financial reporting standards applied, and own knowledge learned during our academic period, we reflected in relevant writings or also called disclosures, everything in which Industrias GAP SA was favorably impacted or unfavorable in its financial structure, specifying what happened due to the conversion. Through knowledge acquired in the academic process, we present key recommendations that, with professional criteria, we consider important at the end of the conversion, and that the company must now take at the beginning of the presentation of its financial statements under IFRS standards.