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IFRS and their impact on the management of corporations: a case study

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dc.contributor.authorCossio, Laura Constanza Gallego
dc.contributor.authorAcosta, Paola Marcela Sanchez
dc.contributor.authorVargas, Cristian Camilo Gonzalez
dc.contributor.authorAros, Ludivia Hernandez
dc.date2022-07-01
dc.date.accessioned2023-11-29T13:40:21Z
dc.date.available2023-11-29T13:40:21Z
dc.date.issued2022
dc.descriptionCon la entrada en vigencia de la Ley 1314 de 2009, todas las empresas públicas y privadas colombianas se adherirán a los nuevos marcos regulatorios en cuanto a la forma de registrar y presentar la información financiera de la entidad; por lo anterior, esta investigación analiza la gestión de normas internacionales en sociedades limitadas simplificadas. La metodología de esta investigación es analítica. Se parte de una discusión teórica sobre el impacto de las NIIF en Colombia, su aplicación en organizaciones con ánimo de lucro para SAS. Se está aplicando información a empresas colombianas,spa
dc.description.abstractenglishWith the entry into validity of Law 1314 of 2009, all Colombian public and private companies had to comply with the new regulatory frameworks regarding the way of recording and presenting the entity's financial information; therefore, this research analyses the management of international standards in simplified joint stock companies. The methodology of this research is analytical. It starts with a theoretical sweep on the impact of IFRS in Colombia and their application in for-profit organisations S.A.S. As a conclusion, IFRS have generated great impact in Colombian organisations, regarding their application and presentation, this standardisation of information presentation is being applied in Colombian companies, with the elaboration of reports and presentation of financial statements under the international regulatory framework, the adoption in SAS companies varies depending on whether they are group one, group two or group three.eng
dc.format.extent15 p.
dc.format.mimetypeapplication/pdfspa
dc.identifier.citationCossio, L. C. G., Acosta, . P. M. S. ., Vargas, C. C. G. ., & Aros, L. H. . (2022). Las NIIF y su impacto en la gestión de las sociedades SAs: un estudio de caso. CAFI, 5(2), 150–164. https://doi.org/10.23925/cafi.v5i2.56983
dc.identifier.doi10.23925/cafi.v5i2.56983
dc.identifier.issn2595-1750
dc.identifier.urihttps://repositorio.uniremington.edu.co/handle/123456789/1804
dc.identifier.urihttps://revistas.pucsp.br/index.php/CAFI/article/view/56983
dc.language.isospaspa
dc.publisherPontifícia Universidade Católica de São Paulo - PUC/SPspa
dc.publisher.placeMedellín (Antioquia, Colombia)spa
dc.rightsDerechos Reservados - Corporación Universitaria Remington, 2025spa
dc.rights.accessrightsinfo:eu-repo/semantics/openAccessspa
dc.rights.coarhttp://purl.org/coar/access_right/c_abf2spa
dc.rights.licenseLicencia Creative Commons de atribución (cc-by)spa
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/spa
dc.source2595-1750
dc.source2595-1750
dc.source10.23925/cafi.v5i2
dc.sourceCAFI; Vol. 5 No. 2 (2022): CAFI - Contabilidade, Atuária, Finanças & Informação; 150-164en-US
dc.sourceCAFI; Vol. 5 Núm. 2 (2022): CAFI - Contabilidade, Atuária, Finanças & Informação; 150-164es-ES
dc.sourceCAFI ; v. 5 n. 2 (2022): CAFI - Contabilidade, Atuária, Finanças & Informação; 150-164pt-BR
dc.subjectS.A.eng
dc.subjectIFRSeng
dc.subjectSociedades S.A.Sspa
dc.subjectfor-profit entitieseng
dc.subjectNIIFspa
dc.subjectentidades con ánimo de lucrospa
dc.subjectconvergenceeng
dc.subjectconvergenciaspa
dc.titleIFRS and their impact on the management of corporations: a case studyeng
dc.titleLas NIIF y su impacto en la gestión de las sociedades SAs: un estudio de casospa
dc.typeArtículo de revistaspa
dc.type.coarhttp://purl.org/coar/resource_type/c_2df8fbb1spa
dc.type.coarversionhttp://purl.org/coar/version/c_970fb48d4fbd8a85spa
dc.type.contentTextspa
dc.type.driverinfo:eu-repo/semantics/articlespa
dc.type.localArtículo de revista
dc.type.redcolhttp://purl.org/redcol/resource_type/ARTspa
dc.type.versioninfo:eu-repo/semantics/publishedVersionspa
dspace.entity.typePublicationspa
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