Análisis de los cambios al aplicar NIIF para pymes en Colombia en el reconocimiento de propiedad, planta y equipo
Clavijo Moscoso, José Ancizar
Díaz Ruiz, David Enrique
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Colombia has opted to implement international financial reporting standards (IFRS), which proposes a convergence based on what was planted with Law 1314 of 2009, which would be a significant change, but at the same time will increase the confidence of the users of the information and It will improve relationships worldy. Specifically for the adoption in terms of Property, Plant and Equipment will be an arduous task, since it is necessary for companies in general to reclassify their assets according to the standards provided through this adoption with the purpose of reflecting clear and efficient information in order to enhance decision taking. For this reason, an analysis is applied (taking as a reference a descriptive methodology) of the changes obtained throughout the adoption of the IFRS based on any modification provided by Generally Accepted Accounting Principles, which are fundamentals in the Colombian accounting field of the last decade. After carrying out the previous analysis, the identification and recognition of the changes occurred, it is understood that this adoption obliges companies in Colombia to modify and / or replace the standards in which they were subject by the previous law and adapt to the change in the new ones, taking as main object that the property of a good is not determined by its ownership but rather by the productivity it generates for the company and the degree of profitability that it produces to the businessmen, all in order to show an economic reality .