The current implementation of the International Financial Reporting Standards "IFRS" in the Colombian area demand of public accountants, business managers and managers should be aware of the changes that brings to the accounting processes. In the present article a scientific and documentary literary review is made to shed light on the similarities and divergences between the Colombian accounting standard and the international ones in the subject of disclosures and notes to financial statements. One issue that has apparently been affected by this adoption is the notes to the financial statements. The methodology is based on a literary review carried out in indexed databases and in regulations (national and international). The issue is initia...
La actual implementación de las Normas Internacionales de Información Financiera “NIIF” en el ámbito...
This article outlines the changes and the impact that has been generated in Colombian cooperatives b...
El presente trabajo pretende mostrar la actualidad contable respecto a la aplicación y convergencia ...
La actual implementación de las Normas Internacionales de Información Financiera “NIIF” en el ámbito...
The current implementation of the International Financial Reporting Standards "IFRS" in the Colombia...
International Financial Reporting Standards (IFRS) generate a step towards the modernization of publ...
El presente documento tiene por objetivo describir el panorama general de la adopción de las normas ...
The process of convergence to international financial reporting standards (IFRS) in Colombia, has tr...
Here are the most common and frequently asked questions on the convergence of International Financia...
The article aims to solve the concerns and gaps that revolve around the impact of the International ...
This article is aimed at describing an overview of the adoption of International Financial Reporting...
The article aims to solve the concerns and gaps that revolve around the impact of the International ...
Como futuros profesionales de Contaduría Pública se debe tener claro los cambios que produjo la norm...
Abstract Nowadays in Colombia, the adoption of International Financial Reporting Standards [IFRS] r...
One of the main reasons why Latin American countries are adopting international standards is because...
La actual implementación de las Normas Internacionales de Información Financiera “NIIF” en el ámbito...
This article outlines the changes and the impact that has been generated in Colombian cooperatives b...
El presente trabajo pretende mostrar la actualidad contable respecto a la aplicación y convergencia ...
La actual implementación de las Normas Internacionales de Información Financiera “NIIF” en el ámbito...
The current implementation of the International Financial Reporting Standards "IFRS" in the Colombia...
International Financial Reporting Standards (IFRS) generate a step towards the modernization of publ...
El presente documento tiene por objetivo describir el panorama general de la adopción de las normas ...
The process of convergence to international financial reporting standards (IFRS) in Colombia, has tr...
Here are the most common and frequently asked questions on the convergence of International Financia...
The article aims to solve the concerns and gaps that revolve around the impact of the International ...
This article is aimed at describing an overview of the adoption of International Financial Reporting...
The article aims to solve the concerns and gaps that revolve around the impact of the International ...
Como futuros profesionales de Contaduría Pública se debe tener claro los cambios que produjo la norm...
Abstract Nowadays in Colombia, the adoption of International Financial Reporting Standards [IFRS] r...
One of the main reasons why Latin American countries are adopting international standards is because...
La actual implementación de las Normas Internacionales de Información Financiera “NIIF” en el ámbito...
This article outlines the changes and the impact that has been generated in Colombian cooperatives b...
El presente trabajo pretende mostrar la actualidad contable respecto a la aplicación y convergencia ...