Publicación: Adopción por primera vez NIIF, la gran moda S.A
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This paper establishes the adoption of the international IFRS financial information standards of the company La Gran Moda S.A dedicated to the manufacture of clothing. The accounting of this company was designed under the local Colombian standard established years ago. In accordance with current regulations, it was possible to establish the implementation and application of IFRS, marking the adjustments to accounting in order to have a correct presentation of financial statements and compliance with the tax rate through deferred tax. Beyond various modifications made under applied IFRS and through extensive knowledge acquired through the development of this project, we describe and reflect in the disclosures the positive and negative changes that the company had to undergo in terms of its financial structure and decision making detailing the relevant events of said conversion. According to our professional knowledge as public accountants, acquired through our academic stage, we disclose, according to our criteria, key points regarding the decisions that the company must make and the initial presentation of this financial statements under IFRS.