Preguntas claves sobre las normas internacionales de información financiera (NIIF o IFRS) y su proceso de convergencia en Colombia

Abstract

Here are the most common and frequently asked questions on the convergence of International Financial Reporting Standards (IFRS) for the different groups established by the law, questions that can guide professionals Public Accounting in order to advise successful and calificadamente to Colombian entrepreneurs. Initially some questions based on the story will arise in the process of regulation in Colombia, the impact to the profession of public accountancy, businesses and SWOT scheme that has been developed with the implementation of International Financial Reporting Standards in Colombia, the major changes in the regulations in Decree 3022 of 2013 and reviews of how analysts observe and / or perceive the evolution of the convergence of accounting standards and financial issues with international standards in 2014.