Biblioteca Digital de VanguardiaAdopting International Financial Reporting Standards in Colombia
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 the...
| Autores principales: | , , , |
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| Formato: | Revistas |
| Lenguaje: | Español |
| Publicado: |
Universidad de Cartagena
2015
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| Acceso en línea: | https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/1382 |
| Sumario: | 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. |
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