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Completa conceptos sobre NIIF y su implementación en Colombia.

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Colombia

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contabilida internacional 2Online version

Completa conceptos sobre NIIF y su implementación en Colombia.

by Dalila Anacona
1

Las normas contables , elaboradas por el Consejo de Normas Internacionales de ( ) , establecen estándares globales para la presentación y calidad de la información financiera mediante las . En se adoptó este modelo para armonizar la contabilidad nacional con estándares internacionales , proceso que inició con reformas legales desde 1999 y se con la y decretos posteriores que regulan su aplicación . Actualmente , las empresas se clasifican en tres grupos ( grandes , medianas y microempresas ) para aplicar normas completas o simplificadas según su tamaño , mientras el propone y orienta la incorporación de estas normas , garantizando , calidad y comparabilidad en la información financiera del pai s

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