Characterization of the normative technical accounting and financial frameworks of commercial companies, in Santiago de Cali, on December 31, 2016
DOI:
https://doi.org/10.18041/1900-3803/entramado.1.5367Keywords:
Company classification, employability, application groups, normative technical accounting frameworks, survival rateAbstract
The main objective was to characterize the technical regulatory frameworks of these organizations under the application of Law 1314 of 2009, Decree 2420 of 2015 and its amendments; showing the scope of application of these companies in terms of technical accounting and financial standards. The methodology used was through an exploratory study, in which the classification parameters of Decree 2420 of 2015, of Law 1314 of 2009 were applied. It was found that 1% of commercial companies are listed in Group 1 and apply Accounting and Financial Information Standards (NCIF); 39.96% do so with those of Group 2 and apply the Financial Information Standards for SMEs; 59.03%, those of Group 3, in the simplified resignation accounting model, designated for microenterprises
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