Impacto en la implementación de las normas internacionales de información financiera

Abstract

The influence of economic globalization has had considerable growth when you consider Universidad Libre the economic impact that reflect the more developed countries, where the acquisition of political and cultural power is presumed. In this sense, the world economy has been seeking new policies to speak the same language in economic terms, this is the case of the famous and well weighted lnternational Financia! Reporting Standards-lFRS, seeking to standardize the accounting information and facilitate decision- making in companies worldwide. Similarly, under I FRS, the key to ensure compliance with this convergence process reason, the financia! information must comply with the characteristics of comparability, transparency and reliability, leading to a determination that the application of lnternational Financia! Reporting Standards Financia! are designed for countries that want to partake of globalization and become or rema in competitive generating mandatory if you want to rema in on the market. Colombia being part of several international agreements and treaties implicitly agrees and in turn need to implement IFRS, rather than a legal requirement, the adoption of 1 FRS beco mes a strategic tool for companies developing or plan to develop business with suppliers and clients abroad. In this article I will begin with a brief account on the Colombian regulation in process of adoption and implementation of IFRS and opinions regarding the impact of its implementation in the financia! system and organization.