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La adopción de las Normas Internacionales de Información Financiera en Colombia

Author

Listed:
  • Rocío Vergara De La Ossa
  • Claudia Ines Londoño Vega
  • Nazly Del Carmen Pérez Benítez
  • Roberto Torres Castellar

Abstract

El presente documento tiene por objetivo describir el panorama general de la adopción de las normas internacionales de información financiera en Colombia ad portas de su implementación. La metodología empleada es la investigación documental. Durante el recorrido del artículo, se revisa la normatividad colombiana en materia contable, la evolución de las normas internacionales de información financiera, las normas internacionales de información financiera para Pymes, hasta llegar al periodo de convergencia. ****** This article is aimed at describing an overview of the adoption of International Financial Reporting Standards in Colombia. For our study we used the methodology based on desk research. Throughout this article, we will show an accounting analysis about the Colombian normativity, the evolution of these standards and how they work in SMEs, until getting to the convergence period.

Suggested Citation

  • Rocío Vergara De La Ossa & Claudia Ines Londoño Vega & Nazly Del Carmen Pérez Benítez & Roberto Torres Castellar, 2015. "La adopción de las Normas Internacionales de Información Financiera en Colombia," Revista Panorama Económico 15333, Universidad de Cartagena.
    • Handle: RePEc:col:000407:015333
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    File URL: http://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/1382
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    More about this item

    Keywords

    IFRS; IAS; SMEs; NIIF; NIC; Pymes.;
    All these keywords.

    JEL classification:

    • L10 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - General
    • L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality
    • F30 - International Economics - - International Finance - - - General
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation

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