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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Detalles Bibliográficos
Autores principales:	Caicedo Marín, Jockselyn, Riomaña Casas, Estefanía
Otros Autores:	Erazo Jaramillo, Wilson
Formato:	Trabajo de grado (Pregrado y/o Especialización)
Lenguaje:	spa
Publicado:	Universidad Antonio Nariño 2021
Materias:	adopción, evolución, NIIF, convergencia, normatividad, grandes empresas adoption, evolution, IFRS, convergence, standards, large companies
Acceso en línea:	http://repositorio.uan.edu.co/handle/123456789/1674
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

Descripción
Sumario:	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).