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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,es-ES
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.en
dc.format.extent15 p.
dc.format.mimetypeapplication/pdf
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.isospa
dc.publisherPontifícia Universidade Católica de São Paulo - PUC/SP
dc.rightsCopyright (c) CAFI - Contabilidade, Atuária, Finanças & Informação
dc.rights.accessrightsinfo:eu-repo/semantics/openAccess
dc.rights.coarhttp://purl.org/coar/access_right/c_abf2
dc.rights.licenseCC BY 4.0
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
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.en
dc.subjectIFRSen
dc.subjectfor-profit entitiesen
dc.subjectconvergenceen
dc.subjectSociedades S.A.Sspa
dc.subjectNIIFspa
dc.subjectentidades con ánimo de lucrospa
dc.subjectconvergenciaspa
dc.titleIFRS and their impact on the management of corporations: a case studyen
dc.titleLas NIIF y su impacto en la gestión de las sociedades SAs: un estudio de casospa
dc.typeArtículo de revista
dc.type.coarhttp://purl.org/coar/resource_type/c_2df8fbb1
dc.type.coarversionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.contentText
dc.type.driverinfo:eu-repo/semantics/article
dc.type.localArtículo de revista
dc.type.redcolhttp://purl.org/redcol/resource_type/ART
dc.type.versioninfo:eu-repo/semantics/publishedVersion
dspace.entity.typePublication
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