Caracterización del proceso de convergencia del marco contable NIIF para el grupo 1.

This article specifically refers to the characterization of the IFRS convergence process in Colombia for Group 1. The process as such of applying International Financial Reporting Standards does not only involve making changes at the accounting level in an organization; this set of standards has int...

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Bibliographic Details
Main Authors:	Caicedo Marín, Jockselyn, Riomaña Casas, Estefanía
Other Authors:	Erazo Jaramillo, Wilson
Format:	Trabajo de grado (Pregrado y/o Especialización)
Language:	spa
Published:	Universidad Antonio Nariño 2021
Subjects:	adopción, evolución, NIIF, convergencia, normatividad, grandes empresas adoption, evolution, IFRS, convergence, standards, large companies
Online Access:	http://repositorio.uan.edu.co/handle/123456789/1674
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Summary:	This article specifically refers to the characterization of the IFRS convergence process in Colombia for Group 1. The process as such of applying International Financial Reporting Standards does not only involve making changes at the accounting level in an organization; this set of standards has interference in the way the entity operates and the way it generates value. The intention of the academic exercise is therefore to examine how the transitional and adaptive process of this accounting framework has been for large companies (Group 1).