Publicación:

Impacto de implementación de normas internacionales de información financiera (niif) en la profesión contable colombiana

Resumen

Since the end of the twentieth century, a phenomenon called globalization has been presented, the product of major technological advances, modernization where the free trade agreement is beginning to present itself, accommodating the consolidation of capitalism and the expansion of the world market. In times of change, it is necessary to remain up-to-date on accounting rules, because procedures in financial areas need more clarity and transparency in the best of making sound decisions at some point. Due to the new accounting requirements, the International Accounting Standards Board creates new standards that allow to present transparent information, through accounting and financial data both worldwide and nationally. Based on the above, Colombia establishes as mandatory in 2009, the new international regulations so that all entities of the different sectors that form the market of the country, acquire them and implement their normalities and application. The main topic, "Impact of implementation of international financial reporting standards (IFRS) in the Colombian accounting profession", whose objective was: To determine the impact of the implementation of international Financial Reporting Standards (IFRS) on the Colombian accounting profession.