Publicación:

Impacto de la aplicación de las normas internacionales de información financiera (NIIF) en las cuentas por cobrar de Risk Group sas

Resumen

Globalization has been constituted as a transcendental process of integration of world markets; therefore, financial information has been consolidated as a fundamental factor when it comes to expanding business and understanding the economy. In 2009, through Law 1314, Colombia began the process of adopting IFRS, International Financial Reporting Standards, that would allow the country to be part of this transformation; however, it has been a slow road that has meant revaluations, analyzes, controversies and differences regarding the recognition, measurement, presentation and disclosure of financial information due to the accounting, legal, economic and tax impact generated by its development. In this work, for example, we are going to analyze the incidence of this application on accounts receivable in Risk Group.