Publicación:

Análisis de la implementación de Normas Internacionales de Información Financiera en la presentación y reportes de estados financieros para la Empresa de Servicios Públicos de Lérida

Resumen

With the creation of Law 1314 of 2009 "Which regulates the principles and standards of accounting and financial information and information assurance accepted in Colombia, the competent authorities are indicated, the procedure for its issuance and the entities responsible for monitoring its compliance are identified" and its subsequent decrees and resolutions such as Resolution 414 of 2014, on which the work was based. The importance of the application of International Financial Reporting Standards in public utilities. Therefore, this study analyzes the implementation of the International Financial Reporting Standards by the Public Service Company of Lleida in compliance with Resolution 414 of 2014 for companies that are not listed in the stock market and that do not capture and manage public savings according to the conceptual framework for preparation, presentation and reporting of financial statements. At the methodological level, a qualitative and descriptive research was carried out that helped to determine the most relevant conditions of the object of study. The results show that the Public Services Company of Lleida does not apply the International Financial Reporting Standards for companies that are not listed on the stock market and do not capture or manage savings from the public.