Publication: IFRS and their impact on the management of corporations : a case study
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Date
2022
Authors
Cossio, Laura Constanza Gallego
Acosta, Paola Marcela Sanchez
Vargas, Cristian Camilo Gonzalez
Aros, Ludivia Hernandez
Journal Title
Journal ISSN
Volume Title
Publisher
Pontifícia Universidade Católica de São Paulo - PUC/SP
Abstract
Con la entrada en vigencia de la Ley 1314 de 2009 todas las empresas públicas y privadas colombianas, debían acogerse a los nuevos marcos normativos respecto a la forma de registrar y presentar la información financiera de la entidad; por lo anterior, esta investigación analiza la gestión de las normas internacionales en las sociedades de acciones simplificadas. La metodología de esta investigación es analítica. Parte de un barrido teórico sobre el impacto que tienen las NIIF en Colombia, su aplicación en las organizaciones con ánimo de lucro S.A.S. Como conclusión, las NIIF han generado gran impacto en las organizaciones colombianas, respecto a su aplicación y presentación, esta estandarización de presentación de información se esta aplicando en empresas colombianas, con la elaboración de informes y presentación de estados financieros bajo el marco normativo internacional, la adopción en las empresas SAS varia dependiendo si son del grupo uno, grupo dos o grupo tres.
With 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.
With 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.
Description
Keywords
S.A., IFRS, Sociedades S.A.S, for-profit entities, NIIF, entidades con ánimo de lucro, convergence, convergencia
Citation
Cossio, 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